9911796707
TMI Blog2010 (10) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... ruary March 2004, the appellants availed CENVAT credit of duty paid on pre-fabricated (construction) building (cold room) consisting of wall, roof, door, flashing window on an assumption that they are required to manufacture of final products. This cold room is used for freezing ice-cream under below -20 to -40 degree Celsius in order to make the ice-cream marketable. 3. Show-Cause Notice dated 25-9-2007 was issued to the appellants invoking extended period of time for denial of such credit on the ground that prefabricated cold room falls under Chapter 9406 of the CETA, 1985 and is not covered under definition of capital goods under Rule 2(b) of the CENVAT Credit Rules of 2004. The appellants contested the show-cause notice before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. v. Commissioner of Central Excise, Vadodara-I [2009 (235) E.L.T. 636 (Tri.-LB)]. He further submits that the demand raised on the show-cause notice dated 25-9-2007 is time barred. He draws our attention to the Audit Note dated 18-5-2005 wherein the Audit party audited the accounts of the appellants for the period 5/2003 to 8/2004 and there was no adverse finding. The appellants have been filing Monthly Return to the authority and they had shown availment of credit on Monthly Returns for February March 2004. 5. The learned DR reiterates the findings of the Commissioner (Appeals). He submits that prefabricated (construction) building/cold room which falls under Chapter 9406 00 92 of the schedule to CETA, 1985, is not capital goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he audit was supervised by the Commissioner of Central Excise and the audit note also has been signed by him. The submission of the appellant that the authority did not find anything wrong in availment of credit in February 2004 March 2004 during the audit which took place during the September October 2004, the demand of the amount of reversal of Cenvat credit by show-cause notice dated 25-9-2007 is belatedly time barred is correct and merits all due consideration. If the Revenue s audit department, that too headed by an officer of the rank of Commissioner, accepts the correctness of availment of Cenvat credit paid on the items, i.e. pre-fabricated (construction) building (cold room) consisting of wall, roof, door, flashing window, et ..... X X X X Extracts X X X X X X X X Extracts X X X X
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