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TMI Blog2024 (5) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Vandana Globla Ltd vs CCE, Raipur [ 2010 (4) TMI 133 - CESTAT, NEW DELHI (LB) ]. This ruling has been reversed by the Hon ble Chattisgarh High Court in M/S VANDANA GLOBAL LIMITED AND OTHERS VERSUS COMMISSIONER, CENTRAL EXCISE AND CUSTOMS, CENTRAL EXCISE [ 2018 (5) TMI 305 - CHHATTISGARH, HIGH COURT ], wherein it has been held that the amendment to explanation 2 to Rule 2(k) of CCR vide Notification No. 16/2009-CE(NT) is not clarificatory and only have prospective operation. Following the ruling of Hon ble Madras High Court in the case of M/S. THIRU AROORAN SUGARS, M/S. DALMIA CEMENTS (BHARAT) LTD. VERSUS CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, THE COMMISSIONER OF CENTRAL EXCISE [ 2017 (7) TMI 524 - MADRAS HIGH COURT ] an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jackets, hollow pipes, plates, flats, angles, channels, sheets, rods, beams, cable trays and hand rail pipes, etc., used for fabrication and for structural support. The amount in dispute in the three Appeals is as follows: Appeal No. E/2045/2017 E/2046/2017 E/2047/2017 OIO No. date 18/2012 (C.Ex) dt.30.03.2012 19/2012 (C.Ex) dt.30.03.2012 20/2012 (C.Ex) dt.30.03.2012 SCN No. date 25/TCCE/2010-Adjn. (CE) dt.13.05.2010 39/TCCE/2011- Adjn. (CE) dt.28.04.2011 172/TCCE/2011- Adjn. (CE) dt.10.01.2012 Period of dispute Dec 2007 to Feb 2010 April 2010 to Dec 2010 Jan 2011 to Aug 2011 Amount involved Cenvat of Rs.1,92,71,254/- on credit availed on MS items along with interest and penalty of Rs.1,92,71,254/- Section 11AC read with Rule 15(2) of CCR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as components, spares or accessories of capital goods as defined in Rule 2(a) of CCR or as inputs under Rule 2(k) of CCR. Revenue relied on the ruling of the Larger Bench of this Tribunal in the case of Vandana Global Ltd vs CCE, Raipur, to state that credit on MS items, which are used in fabrication of support structures is ineligible. After 07.07.2009, the Appellant had not availed Cenvat credit on steel items used in laying foundation and structures on which the plant and machinery was installed or erected. Accordingly, periodical SCNs were issued as aforementioned, proposing to disallow Cenvat credit. The SCNs were adjudicated on contest vide common OIO No.18, 19 20/2012 (C.Ex) dt.30.03.2012 and the Cenvat credit was disallowed along w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther, this Tribunal also, in the case of Bhavya Cements Ltd vs CC, CE ST, Guntur [2018 (10) TMI 525 (CESTAT-Hyderabad)], under similar facts and circumstances, held that Cenvat credit is available on MS items used for fabrication of machineries and for use in the factory of production. 7. We find that there is no dispute by Revenue as to receipt of the MS items in the factory of production and its further use in the fabrication of capital goods or supporting structures, without which no manufacture of dutiable finished goods can be done. 8. In view of the aforementioned findings and observations, we allow these Appeals and set aside the Impugned Orders. The Appellant shall be entitled to consequential benefits, in accordance with law. (Oper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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