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TMI Blog2018 (12) TMI 1531X X X X Extracts X X X X X X X X Extracts X X X X ..... dent ORDER Per: S.K. Mohanty Brief facts of the case are that the appellant is engaged in manufacture of VP Sugar and Molasses in its factory, located in the district of Bijnor. The appellant avails Cenvat Credit of Central Excise duty paid on inputs and capital goods used in, or in relation to manufacture of the said final products. During the disputed period April 2006 to December 2007, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 14.07.2009, wherein the proposals made in the show cause notice were confirmed. On appeal, Learned Commissioner (Appeals) vide impugned order dated 27.08.2010 has upheld the adjudged demand confirmed on the appellant. Feeling aggrieved with the impugned order dated 27.08.2010, the appellant has preferred this appeal before the Tribunal. 2. The Learned Consultant appearing for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ising out of the present dispute is no more res integra in view of recent Larger Bench decision of the Tribunal in the case of Manglam Cement Ltd. Vs. Commissioner of Central Excise, Jaipur-I 2018 (360) E.L.T. 737 (Tri.-LB). 3. On the other hand, the Learned DR appearing for Revenue has reiterates the findings recorded in the impugned order. 4. Heard both sides and perused the records. 5. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause only with effect from 7th July 2009, Cenvat benefit on such disputed goods cannot be denied for the period prior to such effective date. With reference to retrospective applicability of the definition of input contained in Rule 2 (k) of the Rules, though the Larger Bench of this Tribunal, in the case of Vandana Global Limited (supra), has upheld the views expressed by Revenue, but the Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X
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