2025 (10) TMI 811

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....apter 72 of the First Schedule to the Central Excise Tariff Act, 1985. 1.1. On 30.04.2010, Officers of the Anti-Evasion Wing visited the appellant-unit and seized RG-23A, Part-II Register and made the appellant to debit the entire amount of credit along with interest. On 17.03.2011, the appellant drew the attention to the Ld. Commissioner in respect of the said debit and contended that the credit was availed in respect of the inputs namely, Angles, TMT, Bars, Channels, Plates, etc., in the year 2008-09 and the same cannot be denied. 1.2. On 19.03.2013, the appellant was issued a Show Cause Notice proposing to deny the CENVAT Credit availed by them on the Angles, TMT, Bars, Channels, Plates etc., by relying on the amended provision of ....

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....s, Channels, Plates, etc., which were availed in the year 2008-09 and hence the same cannot be denied by applying the definition retrospectively for the period prior to 07.07.2009. 2.1. The appellant further submits that Hon'ble Madras High Court in the case of Thiru Arooran Sugars and Ors v. Commissioner of C.Ex. reported in [2017-TMI-524-MAD-HC], while impliedly overruling the decision of Hon'ble Larger Bench in Vandana Global Ltd. case, held that Notification dated 07-07-2009 itself in no uncertain terms states that it shall come into force from the date of its publication in official gazette; hence, the said amendment will not apply to period prior 07.07.2009; the Hon'ble Court further held that even after 07.07.2009, as per explanat....

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.... of suppression of fact with intention to avail irregular credit cannot be attributed to the appellant in this case. Accordingly, they contended that the demand raised in this case by invoking extended period of limitation is not sustainable. 2.4.1.It is also the appellant's plea that as no suppression with intent to avail irregular credit exists in this case, no penalty is imposable on the appellant. 3. On the other hand, the Ld. Authorized Representative of the Revenue reiterated the findings in the impugned order. 4. Heard both sides and perused the appeal records. 5. We observed that in this case, appellant has availed CENVAT Credit on the 'inputs' namely, Angles, TMT, Bars, Channels, Plates, etc., during the year 2008-09. I....

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....erprises Pvt. Ltd. reported in 2018 (359) E.L.T. 313 (Chhattisgarh), it has been held by the Hon'ble Chhattisgarh High Court that 'supporting structures' manufactured out of structural materials are eligible 'Capital Goods' in terms of Rule 2(a)(A) of the CENVAT Credit Rules, 2004. 5.3. We further observe that the same view has been taken by this Bench in the following cases : (iii) Lalwani Ferro Alloys Ltd. v. Commissioner of C.G.S.T. & C.Ex., Bolpur vide Final Order No. 76446 of 2024 dated 15.07.2024 in Excise Appeal No. 70940 of 2013; (iv) Kaushal Ferro (P) Ltd. v. Commissioner of C.G.S.T., C.Ex. & Cus., Rourkela, vide Final Order No. 77451 of 2025 dated 19.09.2025 in Excise Appeal No. 77606 of 2018; 5.4. Thus, by....