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TMI Blog2017 (4) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... ly. It is the contention of department that after fabrication of the support structures including platform when embedded to earth become immovable property and therefore not being excisable goods the MS items are not eligible for credit. The judgment rendered in Vandana Global Limited has been analysed by the Hon’ble High Court of Andhra Pradesh in the case of Mundra Ports and SEZ Ltd, [2015 (5) TMI 663 - GUJARAT HIGH COURT]. The Hon’ble Court observed that the amendment dated 07.07.2009 brought forth to the definition of inputs does not have retrospective application. In the present case the period involved is prior to 07.07.2009 - credit allowed - decided in avor of assessee. - E/2364/2012 - A/30514/2017 - Dated:- 23-3-2017 - Ms. Sulek ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... availed credit on MS items used for civil constructions. The Ld. Counsel submitted that the period is prior to 07.07.2009, when the amendment restricting the use of MS item for laying foundation, support structures and building etc, had not been introduced. The support structures form part of the capital goods and without such platform and support structures, the capital goods cannot be erected and put to function. A Chartered Accountant Certificate was submitted to establish the use of MS items in the factory which would explain the quantity and purpose for which MS items are used by the appellant. The department has issued the Show Cause Notice merely relying upon the judgment in the case of Vandana Global Ltd V/s CCE, Raipur [2010(253 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rolling operations till required sizes of finished material is obtained. 3. Platform made of heavy steel structures to help the feed stock is fed into the re-heating furnace. 4. Various mounting structures made of steel to support fumes exhaust, furnace and Pollution Control Equipment. 5. Supporting steel structures for installing the transformers of very high capacity. 6. Heavy steel structures needed for erection of gantry and over-head cranes. 7. Steel of heavy plates, channels and other structural steel used for fabrication of re-heating furnace. B. INDUCTION FURNANCE FOR MAKING INGOTS / BILLETS 1. Platform duly fabricated at high level for facilitating loading operations as well as for segregation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dana Global Limited has been analysed by the Hon ble High Court of Andhra Pradesh in the case of Mundra Ports and SEZ Ltd, 2015(39) STR 726(Guj). The Hon ble Court observed that the amendment dated 07.07.2009 brought forth to the definition of inputs does not have retrospective application. In the present case the period involved is prior to 07.07.2009. 6. In the case of I ndia Cements Ltd., V/s CESTAT, Chennai [2015 (321) E.L.T. 209 (Mad.)] and CCE, Bangalore V/s SLR Steels Ltd. [2012 (280) ELT 176 (Kar.)], the Hon ble Courts have analysed the issue whether credit is eligible on MS items used for fabrication Storage Tank, Pollution Control Equipments and other capital goods as well as Support Structures of capital goods. The Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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