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TMI Blog2017 (1) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... ided in favor of appellant. - E/491/2012-EX.(SM) - A/55985/2016-SM[BR] - Dated:- 20-12-2016 - Mr. V. Padmanabhan, Member (Technical) Shri Abhas Mishra, Advocate - for the appellant Shri Dharam Singh, D.R. - for the respondent Per V. Padmanabhan : The appeal is directed against the Order-in-Appeal dated 15.11.2011. 2. The facts of the case are that the appellant manufactures sponge iron chargeable to central excise duty. They avail Cenvat credit of excise duty paid on inputs and capital goods as per the provisions of Cenvat Credit Rules, 2004. During the period from March 2008 to June 2009 the appellant availed Cenvat credit of ₹ 40,73,691/- in respect of MS angles, channels, bars, TMT bar, MS joist, HR sheet, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys etc. The welding electrodes and gases have also been used for such manufacture. I find that the claim of Cenvat credit on structural items as well as welding electrodes and gases stand decided in favour of the appellants in several decisions. Some of these decisions have been cited by ld. Counsel. In the case of Petropole India Ltd. Vs. CCE, Jaipur-I vide Final Order No. A/51917/2016-EX.(DB) dated 18.5.2016. The Tribunal has held as follows: 4. At this stage, after hearing both the sides, we find that the Tribunal in the Larger Bench decision in the case of Vandana Global Ltd. reported in 2010 (253) ELT 440 (Tribunal-LB) laid down that even if the iron and steel articles were used as supporting structurals, they would not be e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g filed with the Revenue. Non-disclosure of a fact for which there is no column in the records or in the returns, does not ipso facto lead to the conclusion that such non-disclosure is with malafide intention, especially, when there is no legal obligation on the part of the assessee to disclose a particular fact. Apart from that, we find that during the relevant period, there were decisions in favour of the assessee, which came to be reversed only with the declaration of the law by the decision of the Larger Bench of the Tribunal in the case of Vandana Global Ltd.(supra) . As such, it is well settled law that if during the relevant period, the decisions of the higher authorities are in favour of the assessee and the law was reversed only s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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