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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 ..... Radhakrishnan, Chief Justice 1. This bunch of matters are before us by reason of an order delivered by three member Bench of Customs, Excise and Service Tax Appellate Tribunal; for short the 'Tribunal', which is challenged in Tax Case No. 59 of 2011. 2. By the order dated 17.06.2008 the Principal Bench of the Tribunal referred the following issues for consideration to the Larger Bench : "(a) Whether the term "capital goods" can include plant, structures, embedded to earth ? (b) Whether the goods like angles, joists, beam, channels, bars, flats which go into fabrication of such structures can be treated as 'inputs' in relation to their final products as inputs for capital goods, or none of the above ? (c) Whether the cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of law are formulated for consideration : (A) Whether the terms 'capital goods' excludes the structures embedded in earth ? (B) Whether the goods like angles, joists, beams, bars, plates, which go into fabrication of such structures are not to be treated as 'input' used in relation to their final products as inputs for capital goods, or none of the above ? (C) Is the amendment brought in CENVAT Credit Rules 2004 as per Rule 2 of the CENVAT (Amendment) Rules 2009 retrospective in nature considering is it clarificatory to be applied to all matters which arise before 07.07.2009, the date of commencement of the CENVAT (Amendment) Rules 2009: hereinafter referred to as 'Amendment Rules'. 5. The impugned order of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Act, 1944; for short, 'the Act', is a rule making power. Section 37(2)(xvia) provide for the credit of duty paid or deemed to have been paid on the goods used in, or in relation to, the manufacture of excisable goods. Section 37 (2A) of the Act - The power to make rules conferred by clause (xvi) of sub-section (2) shall include the power to give retrospective effect to rebate of duties on inputs used in the export goods from a date not earlier than the changes in the rates of duty on such inputs. 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. 8. We are in complete agreement with t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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