9911796707
TMI Blog2013 (7) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... ected in the statutory record maintained by them as also in the reports so filed by them – Also, relying upon the decision of Hon'ble Supreme Court decision in the case of Mentha & Allied Products Ltd. Vs. CCE, Meerut [2004 (5) TMI 74 - SUPREME COURT OF INDIA], confirmation of demand is barred by limitation – Decided in favor of Assessee. - Appeal No. 128-129/2011-EX[SM] - - - Dated:- 1-7-2013 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed. 2. I find that the appellant have taken a categorical stand that such iron and steel items were used in fabrication of capital goods, in which case the same would be admissible inputs. Similarly in respect of JE Tow Trucks, they have contended that since the same are used for movement of the goods in the factory, they are admissible cenvatable item. The demand also is barred on the poin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l and the High Court, suppression cannot be attributed to the assessee so as the invoke a longer period of limitation. Reference can be made to the Hon'ble Supreme Court decision in the case of Mentha Allied Products Ltd. Vs. CCE, Meerut 2004 (167) ELT 494 (S.C.). 4. In view of the above, I set aside the impugned order as confirmation of demands, is barred by limitation. Both the appeals are a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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