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TMI Blog2019 (2) TMI 1484X X X X Extracts X X X X X X X X Extracts X X X X ..... nels for use in paint shop. Department took the view that there cannot availment of CENVAT credit in respect of such items. Accordingly, proceedings were initiated against the appellant which culminated in an order dated 7.9.2012, (impugned order), wherein the Commissioner inter alia demanded an amount of Rs. 94,27,658/- with interest thereof and also imposed equal penalty under Rule 15 of CENVAT Credit Rules, 2004 r/w section 11AC of Central Excise Act, 1944. Aggrieved, the appellants are now before this forum. 2. Today, when the matter came up for hearing, ld. counsel Shri M.N. Bharathi made oral and written arguments which can be broadly summarized as under:- 2.1 Hollow profiles and panels are integrally connected to the manufacturing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The issue in question has been decided in their favour in a number of judgments / decision some of which are as under:- a. Thiru Arooran Sugars - 2017 (335) ELT 373 (Mad.) b. Vandana Global Ltd. - 2018 (16) GSTL 462 (Chatt.) c. Hyundai Motors India Ltd. - 2017 (346) ELT 431 (Tri. Chen.) d. Mothersonn Automotive Technologies Engg. Ltd. - 2008 (227) ELT 102 (Tri. Chennai) 6. Although the adjudicating authority has predominantly premised his order on the Larger Bench decision of the Tribunal, but the said decision has been over turned by the Hon'ble High Court of Chattisgarh, wherein it has held as under:- "5. The impugned order of the Tribunal had come up for consideration before different High Courts either cited as precedent or as r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the ratio of Mundra Ports (supra) and M/s. Thiruarooran Sugars (supra) on all fours. 9. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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