9911796707
TMI Blog2017 (9) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... dent ORDER Per: Anil G. Shakkarwar The present appeal is filed by appellant - M/s Apollo Metalex Pvt. Ltd. against Order-in-Appeal No.NOI/EXCUS/002/APP/419/2014-15 dated 31/03/2015 passed by Commissioner of Central Excise & Service Tax (Appeals), Meerut-II at Noida. 2. The brief facts of the case are that the appellants were engaged in the manufacture of Pipes & Tubes falling under Chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit of Rs. 1,32,861/- on said structural items like Angles, H.R. Sheets, Shapes and Sections, Channels, H.R. Plates, etc. On contest the Show Cause Notice was adjudicated through Order-in-Original No.06/Assistant Commissioner/Division -V/Noida dated 27/08/2014. The Original Authority held that in view of Larger Bench decision in the case of Vandana Global Limited Versus Commissioner of Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Hon'ble High Court of Gujarat in the case of Mundra Ports & Special Economic Zone Ltd. Versus Commissioner of Central Excise & Customs reported at 2015 (39) S.T.R. 726 (Gujarat) in Para 8 has ruled that amendment made in Cenvat Credit Rules, 2004 which came into force on 07/07/2009 was not clarificatory amendment as there is nothing to suggest in the Amending Act that amendment made in Exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h which confirmation of demand of recovery of Cenvat credit amounting to Rs. 1,32,861/- along with interest thereon and equal penalty was upheld by ld. Commissioner (Appeals) through the said Order-in-Appeal dated 31/03/2015. In above terms, the appeal is allowed and appellant shall be entitled for consequential relief, if any, in accordance with law.
(Dictated and pronounced in Court) X X X X Extracts X X X X X X X X Extracts X X X X
|
