9911796707
TMI Blog2004 (10) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. - Heard Shri B.N. Chattopadhyay, ld. Consultant for the appellants and Shri J.R. Madhiam, ld. JDR for the respondents. 2. Shri Chattopadhyay submits that the only ground for which the credit has been disallowed is a letter dated 25th February, 2002 from the appellants. The law was not clear to them initially. Hence they agreed with the Central Excise authorities not to take the cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been raised on 26-9-2002 for the period from 1-5-2000 to 30-4-2001. The demand being issued beyond a period of one year, so the demand is time-barred. This has also been confirmed by the Commissioner in the impugned order. Therefore, he submits that the demand is time-barred and the demand of duty cannot be confirmed. He, therefore, submits the appeal may kindly be allowed. 3. In reply, Shri M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid should be issued within 1 year from the relevant date. In the present case, I find that the show-cause has been issued beyond the normal time limit of 1 year by invoking extended clause under Section 11A(1) by way of allegation that there was suppression of material facts or wilful mis-statement on the part of the assessee. On examination of the facts of the case and sequence of events I find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation. Similarly, the Commissioner has also come to the conclusions that the appellants are entitled for Cenvat credit on the capital goods. Commissioner has observed in his order at internal pages 13 and 14 which is reproduced below : Going by decision of the above case laws and use of different item of iron and steel as input materials by the assessee in the construction of different co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit amounting to Rs. 95,554/- were voluntarily reversed by the appellants, is contrary to the facts. Furthermore, a time-bar demand of the duty cannot be confirmed by the Commissioner and the benefit of Cenvat cannot be denied on this basis. Therefore, the appeal deserves to be allowed. 5. Consequently, I allow the appeal with consequential relief to the appellants. (Pronounced in the Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
