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TMI Blog2017 (12) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... t Shri Rajeev Ranjan (Joint Commissioner) AR for Respondent ORDER Per: Anil Choudhary The appellant is in appeal against the impugned order denying Cenvat Credit on various items like MS sheets, plates, joist, channel etc. used for the purpose of manufacture/installation of molasses tanks, boiler, etc. 2. The facts of the case are that the appellant is manufacturer of sugar and molasses and they have procured items like MS sheets, plates, joist, angles, channels etc. which were used for manufacture/installation of molasses tanks/boilers. The Adjudicating Authority denied the Cenvat Credit to the appellant on the premise that Cenvat Credit is not admissible on these items as these are neither capital goods nor input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he other hand, learned AR opposed the contention of the learned Counsel and heavily relied on the decision of Vandana Global Ltd. Vs. CCE, Raipur reported at 2010 (253) ELT 440 (Tri-LB). He also relied on the decision of Apex Court decision in the case of Saraswati Sugar Mills vs. CCE, Delhi III reported at 2011 (270) ELT 465 (SC) and Bharti Airtel Ltd. reported at 2014-TIOL-1452-HC-MUM-ST. 5. Heard the parties. 6. The facts in this case are that steel items were used by the appellants for fabrication of cane carrier, juice clarifier house, molasses storage tanks, evaporator, Pan station machine, sugar grinder etc. all these items are the capital goods of sugar factory. These facts are not in dispute. The facts of the ruli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... served that, We have carefully gone through the decision of the Larger Bench of the Tribunal. We do not find that amendment made in the Cenvat Credit Rules, 2004 which come into force on 07.07.2009 was clarificatory amendment as there is nothing to suggest in the Amending Act that amendment made in Explanation 2 was clarificatory in nature. It was further held that even if the new provision is added then it will be new amendment and cannot be treated to be clarification of particular thing or goods and/or input and as such the amendment could operate only prospectively. 8. Learned Counsel for the appellant submits that these items have been used for supporting structure of the boilers and fabrication of storage tank, sugar grader which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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