9911796707
TMI Blog2014 (3) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... various structures - Held that:- appellant had reversed the cenvat credit availed of the duty paid on the items after receipt of order in original dated 06.07.06. It can be held that having not contested the issue of availment of cenvat credit on the very same item which was denied by order in original dated 06.07.06, the appellants, cannot, in this appeal claim to have a bonafide belief as to el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case are that the appellant had availed cenvat credit amounting to Rs.3,13,346/- during the years 2005-06 and 2006-07 on M.S. Beams and M. S. Channels falling under Chapter 72 of the Central Excise Tariff Act, 1985, as 'Capital Goods', the same were exclusively used by the said assessee in the construction work as building materials in Tunnel Kiln that did not qualify as 'capital goods' und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used in the factory premises. It is his submission that during the relevant period, the appellant had filed the regular returns with the lower authorities and hence the entire order is hit by the limitation. It is his submission that this Tribunal in the case of Lanxess ABS Ltd. 2010 (259) ELT 551 (Tri. Ahmd.), Andhra Pradesh Paper Mills Ltd. 2009 (240) ELT 555 (Tri. Bang.) and Nandevi Foot Care ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n M.S. Beams and M. S. Channels etc. which were used for the construction of the various structures. 6. On the merits of the case, I find that there is no dispute that these items are used by the appellant not for fabrication of machinery of the tanks etc. hence is covered by the judgment of the larger bench in the case of Vandana Global. 7. As regards the question of limitation raised by the ld ..... X X X X Extracts X X X X X X X X Extracts X X X X
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