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TMI Blog2011 (1) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... the Order-in-Appeal No.155/2010 dt. 18/3/2010. 2. The relevant facts that arise for consideration are that the appellants have availed Cenvat Credit on the duty paid on various capital goods which were received by them. The appellants have two Units 1 & 2. The issue involved in this case is in respect of Unit No.1. Unit No.1 received capital goods and have availed the entire credit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lties and interest. Hence this appeal. 3.1. Ld. Counsel would take me through the entire Order-in-Appeal. It is his submission that the amounts sought to be reversed was in fact time barred. It is his submission that the credit was availed in November, 2007 while show-cause notice was issued on 24/2/2009. He would draw my attention to the show-cause notice and submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the authorities as there is no dispute regarding the receipt of the said components & spares and clearance of the same from Unit No.1 to Unit No.2 on payment of duty. 4. Ld. DR would reiterate the findings of the ld. Commissioner(Appeals). 5. I have considered the submissions made by both sides and perused the records. 6. The issue involved in this case is whether the entire demands confirm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants on capital goods in November, 2007. On perusal of the show-cause notice which demanded reversal of the credit, it is seen that there is no allegation of suppression, fraud or collusion on the part of assessee for availment of such credit. If that be so, the show-cause notice issued on 24/2/2009 is blatantly time barred. I find that the judgment of the Hon'ble Supreme Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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