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TMI Blog2017 (9) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of support structure of capital goods installed in the factory. Alleging that these items are not eligible to credit, Show Cause Noticeswere issued to them for recovery of the credit of Rs. 13,12,364/- availed during the period May 2009 to January 2012. On adjudication, the demands were confirmed with interest and penalty. On appeal, the Ld. Commissioner (Appeals) upheld the order of the adjudicating authority. Hence, the present appeal. 3. The Ld. Advocate submits that in principle the credit is admissible on the said items , being used for fabrication and foundation work for support of capital goods installed in the factoryin view of the judgment of this Tribunal in the case of Singhal Enterprises Pvt. Ltd. vs. C.Cus. & C. Ex., Raip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Larger Bench in the case of Vandana Global Ltd. (supra). 14. The Larger Bench decision in Vandana Global Ltd. s case (supra) laid down that even if the iron and articles were used as supporting structures, they would not be eligible for the credit. Considering the amendment made w.e.f. 7-7-2009 as a clarification amendment and hence to be considered retrospectively. However, we find that the said decision of the Larger Bench was considered by the Hon'ble Gujarat High Court in the case of Mundra Ports & Special Economic Zone Ltd., 2015 (04) LCX0197 - 2015 (39) S.T.R. 726 (Guj.), wherein it was observed that the amendment made on 7-7-2009 cannot be held to be clarificatory and as such would be applicable only prospectively. 15. We find th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the facts in hand, we have no hesitation in holding that the structural items used in the fabrication of support structures would fall within the ambit of Capital Goods as contemplated under Rule 2(a) of the Cenvat Credit Rules, hence will be entitled to the Cenvat credit." 6. Also, I find merit in the contention of the Ld. AR for the Revenue that the Appellant should establish the said use by adducing evidences. In the result, the matter is remanded to the adjudicating authority to examine the claim of the appellant on the eligibility of credit on the aforesaid items and the Appellants are free to adduce evidence including the certificate from a Chartered Engineer on its use, and the adjudicating authority is directed to decide the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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