2017 (4) TMI 642

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..... CESTAT, NEW DELHI (LB)] - Held that: - The entire basis of the Department's case is Larger Bench's decision in the case of Vandana Global. In the present case, the fact is different from the facts involved in the Vandana Global case. In the Vandana Global case, the fact was that the steel material was used for making the structure which was used for erection of plant and machine. In the present ca .....

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..... es, GP Coil sheets, MS Beams, Prime Hot Rolled non-alloy, MS Joist etc. treating these to be capital goods used in their cogeneration plant. All these goods fall under Chapter 72 73 of the Central Excise Tariff Act, 1985. The issue involved is that whether these goods are eligible for CENVAT Credit as capital goods particularly when the goods were used in the fabrication of the Boiler, which is .....

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..... ounds of appeal, the Revenue has heavily relied upon the Larger Bench's decision in the case of Vandana Global Ltd. 2010 (253) ELT 440 (Tri-LB). He further submits that the said steel items were used for structural component, which is not admissible for CENVAT Credit as per the judgment in the Vandana Global case (supra). 3. Shri V.B. Gaikwad, learned Counsel for the appellant submi .....

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..... ing judgments: - (a) Swetha Engineering Ltd. 2016 (335) ELT 193 (SC) (b) Ramson TMT Pvt. Ltd. - 2016 (344) ELT 421 (Tri) (c) Devi Iron Power Pvt. Ltd. - 2016 (341) ELT 341 (Tri) (d) Prakash Industries Ltd. - 2016 (341) ELT 340 (Tri) (e) Bajaj Hindustan Ltd. - 2016 (337) ELT 445 (Tri) (f) Simbholi Sugars Ltd. - 2016 (335) ELT 328 (Tri) 4. I have carefully consid .....

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..... t was held that amendment made on 7.7.2009 in the definition of inputs cannot be applied retrospectively. Therefore, the Vandana Global judgment which has applied the amendment retrospectively is not applicable in the facts of the present case. Various judgments relied upon by the learned Counsel directly supportive in the facts of the present case. 5. As per my above discussions, the order of .....

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