2026-VIL-305-CESTAT-KOL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Retrospective application of Notification No.16/2009-CE(NT) dated 07.07.2009, time limit for availment of CENVAT credit - Denial of CENVAT credit on various inputs such as HR Steels, HR Coils, Plates, Sheets, Cement, TMT Bars, Channel, Beam, Welding Electrodes etc. for the period from May 2008 to August 2010 - Department sought to apply the amendment made by Notification No.16/2009-CE(NT) dated 07.07.2009, which excluded certain items like cement, angles, channels, TMT bars etc. from the definition of 'inputs' under the CENVAT Credit Rules, 2004 – HELD – In view of decision of Chhattisgarh High Court in Vandana Global Ltd. case, the said Notification is applicable prospectively and no demand can be sustained on the items in question prior to 07.07.2009. The appellant had correctly availed CENVAT credit on the items prior to the said date – Further, the appellant was able to show the use of the disputed items for manufacture of storage tanks and supporting structures of machines. The appellant is entitled to CENVAT credit on these items even after 07.07.2009, as they were used for fabrication of capital goods – On the issue of time limit for availment of CENVAT credit, there was no bar of time limit for availment of CENVAT credit prior to 01.09.2014 under the CENVAT Credit Rules, 2004. Therefore, the CENVAT credit availed by the appellant beyond one year of receipt of invoices cannot be denied - The impugned order and show-cause notice are set aside and the appeal is allowed
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