9911796707
TMI Blog2014 (1) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... lment of CENVAT credit on such capital goods and inputs was disclosed to the department through ER-1 Returns filed from time to time – Thus, there was no suppression of facts which can be attributed to the appellant - prima facie case on the ground of limitation, against a major part of the demand confirmed against the appellant – the appellant is directed to pre-deposit an amount of Rupees Nine l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CENVAT credit in question was taken on capital goods and inputs, some of which were imported by the appellant and others procured by another company namely, Jindal South West Energy (Vijayanagar) Ltd. (hereinafter referred to as JSWEL). A power plant was set up by JSWEL in a plot of land adjacent to the factory premises of the appellant, which plot was subsequently incorporated by the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were used by JSWEL in setting up their own power plant and the same cannot be considered to have been used by the appellant in their factory. 2. The learned counsel has also pleaded limitation against a major part of the impugned demand. According to him, only an amount of duty of Rs. 9,89,198/- is within the normal period (January to March 2010). He submits that the rest of the demand is time-ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tended period of limitation on the ground that material facts were manipulated by the appellant. We have heard the learned Commissioner (AR) also on this issue. After considering the submissions, we have found prima facie case on the ground of limitation, against a major part of the demand confirmed against the appellant. We have taken this view after a perusal of the relevant documents evidencing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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