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TMI Blog2011 (6) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... id on those capital goods and informed the department - show-cause notice was issued on 02/08/2005 alleging that the appellant have suppressed the facts of CENVAT credit from the department on those capital goods which they were not entitled to - Held that:- in the case of Hongo India (P) Ltd. (2003 - TMI - 108818 - CEGAT, NEW DELHI - Central Excise) , in case the buyer supplying the capital goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant received certain machineries, moulds and tools fixtures from L T on which duty has been paid by L T. On receipt of those capital goods the appellant took credit of the duty paid on those capital goods and informed the department on 18/12/2000. Thereafter certain queries were made to the appellants by the concerned Superintendent which was also replied by the appellant vide their letter d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch were also answered by them in their letter dated 8th February, 2001 and the show-cause notice issued in the year 2005 alleging suppression is not sustainable. He further submitted that on merits also the appellants are having a strong case as held by this Tribunal in the case of Hongo India (P) Ltd. vs. Commissioner of Central Excise, Noida 2003 (160) ELT 470 (Tri.-Del.). Therefore, the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tainable by invoking the extended period of limitation. 7. On merits also we have examined the case and found that in the case of Hongo India (P) Ltd. (supra) it was held by this Tribunal that, in case the buyer supplying the capital goods to the assessee for manufacture of certain goods on job-work basis on payment of appropriate duty, under a cover of duty paying documents, the assessee is ent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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