2017 (1) TMI 77

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..... s directed against the impugned order dated 18.10.2010 passed by the ld. Commissioner (Appeals), Customs and Central Excise, Jaipur.  In this case, cenvat credit taken by the appellant on steel items namely, M.S. Channels, M.S. Plates, M.S. Flats etc. has been denied on the ground that the said goods are not inputs used in or in relation to manufacture of the final product.  The Cenvat c .....

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..... stoms reported in 2015 TIOL 1288 (HC) (Ahm.) - 2015 (39) STR 726 (Guj.).  Further, she also relies on the decision in the case of M/s. Singhal Enterprises Pvt. Ltd. V. CC & CE, Raipur reported in 2016-TIOL-2451-CESTAT-EEL. , M/s. Topworth Steels and Powers Pvt. Ltd. vs. CCE, Raipur reported in 2016-TIOL-2389-CESTAT-EEL, Monnet Ispat & Energy Ltd. vs. CCE, Raipur reported in 2015 (230) ELT 771 .....

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..... lant. Since the issue involved in this case is prior to 2009, the amended definition of 'input' w.e.f. 07.07.2009 is not applicable to the facts of this case.  Therefore, I do not find any merit in the impugned order and allow the appeal in favour of the appellant with consequential benefit, if any, as per law. [Dictated and pronounced in the Open Court]
Case laws, Decisions, Jud .....

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