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TMI Blog2013 (8) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... s paid on any input or capital goods received in the factory of manufacturer of final products – for any input service the only stipulation was that it should be received by the manufacturer of the final product – it must be read with the broad and comprehensive meaning of the expression 'input service' in Rule 2(1) - Court relied upon Deepak Fertilizers and Petrochemicals Corporation Ltd. v. C.C.E., Belapur (2013 (4) TMI 44 - BOMBAY HIGH COURT). Bar of limitation - assessee pleaded that order is unsustainable - as manufacturing units during the course of audit during September 2006 and report of the audit was available in February 2007 - the show cause notice issued on 14.10.2011 is beyond the period of limitation. Waiver of pre- de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner wrongly utilized the cenvet credit in respect of input service actually received and utilized at its Noida unit and distributed to their group unit elsewhere., in contravention of Rule 3 read with Rule 2(m), Rule 7(b) and Rule 9 of the Cenvat Credit Rules, 2004 which requires to be disallowed and recovered under Rule 9 of the said Rules read with the proviso to Section 11A(1) of the Central Excise Act, 1944 along with interest under Section 11AB of the said Act, proceedings were initiated against the assessee. By the adjudication order dated 30.9.2011, Rs.7,26,30,642/- was ordered to be recovered along with interest as specified besides imposing penalty of an amount equivalent to the disallowed cenvat credit. The substantive appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of ammonia storage tanks. The adjudication authority disallowed cenvat credit distributed by the appellant as above and the appeal was also rejected by this Tribunal. Thereafter, the appellant preferred an appeal to the Bombay High Court. On analysis of the relevant provisions, of Rule 3(1) and Rule 2(l) of 2004 Rules, the High Court held that while Rule 3(1) allows a manufacturer of a final product to take credit of excise duty and service tax among others paid on any input or capital goods received in the factory of manufacturer of final products, in so far as any input service is concerned, the only stipulation is that it should be received by the manufacturer of the final product. This must be read with the broad and comprehensive me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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