9911796707
TMI Blog2014 (1) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... he capital goods as well as input services used in or in relation to the manufacture of intermediate product at their COB Plant - The applicants, instead of availing the said cenvat credit at Kaliapani Unit, had availed the same at their Balasore Unit, which prima-facie, is contrary to the procedure laid down under the Cenvat Credit Rules, 2004 - the applicants are directed to deposit 25% of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e availed cenvat credit on inputs services and on capital goods used in or in relation to the manufacture of intermediate products at their Kaliapani Chromite Mine, COB Plant at Kaliapani, Sukinda, Orissa. It is his submission that the cenvat credit on input services and on the capital goods used/installed as the case may be at their Kaliapani Mines, are admissible to them as ultimately, the finis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to availment of cenvat credit, had been disclosed by their Balasore Plant, thus, extended period of limitation cannot be invoked in this case. However, relating to the normal period, the ld. Consultant made a fair offer to deposit 25% of the Cenvat Credit involved in the present case. 3. The ld. A.R. appearing for the Revenue did not dispute that the cenvat credit availing in their Balasore Pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant at Kaliapani, Sukinda. The applicants, instead of availing the said cenvat credit at Kaliapani Unit, had availed the same at their Balasore Unit, which prima-facie, is contrary to the procedure laid down under the Cenvat Credit Rules, 2004. Further, we find that the applicant had been availing the cenvat credit and regularly filing ER-1 Returns at their Balasore Unit disclosing the extent of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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