9911796707
TMI Blog2014 (2) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... ities have denied the CENVAT credit on the ground that there was no extension of periods granted by the appropriate officer for installation of the capital goods - Held that:- violation, if at all, is of Notification issued under the Customs Act, relatable to the import of the capital goods. As such, denial of CENVAT credit by the Excise authorities on the said ground is not appropriate. We are in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adhwa, Member (J) and Shri Sahab Singh, Member (T) Shri Rupendra Singh, Advocate, for the Appellant. Ms. S. Bector, DR, for the Respondent. ORDER The prayer in the application is to dispense with the condition of pre-deposit of duty of Rs. 33,76,043/- confirmed against the appellant by denying them the benefit of CENVAT credit of additional customs duty paid on the capital goods imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it on the ground that there was no extension of periods granted by the appropriate officer for installation of the capital goods. 3. After hearing both the sides we prima facie agree with the ld. Advocate that violation, if at all, is of Notification issued under the Customs Act, relatable to the import of the capital goods. As such, denial of CENVAT credit by the Excise authorities on the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocate makes a categorical statement at the Bar that there is benefit of drawback stands availed by them. Similarly, the original authority has also expressed doubt that the appellant has not brought anything on record to establish whether or not the importer has availed the drawback facility. 6. We find that the said allegation is not part of Show Cause Notice and in any case, the original as we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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