TMI Blog2017 (1) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... Steels and Powers Pvt. Ltd. vs. CCE, Raipur [2016 (9) TMI 1229 - CESTAT NEW DELHI], where it was held that the period involved is prior to July, 2009, and thus, the embargo created in the definition of 'input' after 07.07.2009 would have no application for denying the cenvat benefit. - Since the issue involved in this case is prior to 2009, the amended definition of 'input' w.e.f. 07.07.2009 is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Department, by relying on the Larger Bench decision of this Tribunal in the case of Vandana Global Global Ltd., reported in 2010 (253) ELT 440 (Tri.-LB). 2. Ms. Rinki Arora, the ld. Advocate appearing for the appellant submits that the period involved is prior to July, 2009, and thus, the embargo created in the definition of 'input' after 07.07.2009 would have no application for den ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18.05.2016 by CESTAT, New Delhi CCE, Raipur vs. Monnet Ispat and Energy Ltd. reported in 2016-TIOL-1934-CESTAT-DEL) to state that denial of cenvat credit on the disputed goods are not in conformity with the cenvat statute. She also relies on the decision dated 20.11.2013 of this Tribunal in the case of the appellant itself, wherein the cenvat benefit on the disputed goods have been extended. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|