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TMI Blog2018 (5) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... o have been paid on the goods used in, or in relation to, the manufacture of excisable goods - Though the power to make rules include the power to give retrospective effect, while doing so the provision under consideration is neither made retrospective nor could it be treated as one. The Gujarat High Court in Mundra Ports & Special Economic Zone Ltd. [2015 (5) TMI 663 - GUJARAT HIGH COURT] referred to the contents of the amendment and held that Wherever the Legislature wants to clarify the provision, it clearly mentions intention in the notification itself and seeks to clarify existing provision. Even, if the new provision is added then it will be new amendment and cannot be treated to be clarification on particular thing or goods and/or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such structures and plant ? 3. Through the impugned order dated 04.05.2010, the Principal Bench of the Tribunal presided by the President and the two Members answered the reference by holding as follows : (a) The terms 'capital goods' has been defined in the CENVAT Credit Rules, which in turn have been framed under the rule making powers conferred under Section 37(2) of the Act. The said section refers to credit of duty paid on goods used in, or in relation to the manufacture of excisable goods. Hence, 'capital goods' defined in the CENVAT Credit Rules in the context of providing credit of duty paid, have to be excisable goods. Whether a particular plant or structure embedded to earth can be considered as excisa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as precedent or as relied upon by the Tribunal in different other matters. The Gujarat High Court in Mundra Ports Special Economic Zone Ltd.; 2015 (39) S.T.R. 726 (Guj.) referred to the contents of the amendment, to the extent it is relevant for the purpose of this case and held as follows : 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. Wherever the Legislature wants to clarify the provision, it clearly mentions intention in the notification itself and seeks to clarify existing provision. Even, if the new provision is added then i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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