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TMI Blog2017 (7) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... ame was included in the definition of input - CENVAT credit in respect of HR sheet and M.S Plates etc is admissible to the appellant - appeal allowed - decided in favor of appellant. - E/400/12-MUM - A/87518/17/SMB - Dated:- 26-5-2017 - Mr. Ramesh Nair, Member (Judicial) Shri C.S. Birasdar, Advocate for the appellants Shri H.M. dixit, Asstt. Commissioner (A.R.) for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit is reliance on Vandana Global Ltd(supra) judgment of Larger bench wherein larger bench had decided the matter on the basis that amendment dated 7-7-2009, by which these goods in question were excluded in the definition of input, is clarificatory in nature therefore it has retrospective effect. He submits that as per the Gujarat High Court decision in case of Mundra Ports Special Economic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts (Bharat) Ltd Vs. CESTAT, Chennai [2016(341) ELT 102(Mad.)] (f) Singhal Enterprises Pvt Ltd Vs. Commr. of Cus, C. Ex. 372(Tri. Del.)] 3. On the other hand, Shri. H.M. Dixit, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that steel items on which Cenvat credit was availed by the appellant are neither inputs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y denied the Cenvat credit even for post period. This part of the decision was overruled by Hon'ble Gujarat High Court in Mundra Ports Special Economic Zone Ltd(supra), wherein Hon'ble Gujarat High court held that amendment is not clarificatory in nature, accordingly same is applicable prospectively. In the present case, period involved is 1-8-2005 to 30-6-2009 i.e. before amendment by w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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