9911796707
TMI Blog2015 (8) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... e Duty paid on inputs and capital goods. The period of dispute is from Oct.2007 to April 2009 as is clear from the Annexure to the Show Cause Notice. During this period the appellant took Cenvat Credit of Rs. 8,86,375/- in respect of MS Angles, Channels, Beams etc. which according to them were used in the manufacture of tanks. It appears that the use of steel items for fabrication of tanks and availment of Cenvat Credit was declared by them in the ER-1 Returns filed by them. In course of scrutiny of ER-1Returns when the Assessing Officers found that the above mentioned Cenvat Credit has been taken they were of the view that the appellant would not be eligible availing credit on steel items as the same appear to have been u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se Notice itself, it is clear that the appellant had declared the availment of Cenvat Credit on the steel items for the fabrication of the parts of the capital goods in the ER-1 Returns, that in view of this the appellant cannot be accused of suppressing the relevant facts from the Department and hence neither longer limitation period would be applicable nor penalty under section 11AC would be imposable. He, therefore, pleaded that the impugned order be set aside. 4. Sh. M.S. Negi, LD. DR, opposed the contentions of the Ld. Counsel by reiterating the findings of the Commissioner (Appeals) and drawing attention to para 5.2 of the order-in-appeal, he pleaded that the appellant in course of proceedings before the Additional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat para 2 of the Show Cause Notice itself states that on scrutiny of the said returns filed by the appellant, it was revealed that they have taken Cenvat Credit on the structural steel items like Angle, Channel, Beam used by them in manufacturer of parts of capital goods and that Cenvat Credit was availed appears to be inadmissible. In this regard para 2 of the Show Cause Notice is reproduced below:- On scrutiny of the said return filed by the notice, appeared to reveal that the Notice had availed Cenvat Credit on the Structural items like Angle, Channel, Beam etc. mostly falling under Chapter 72 of the Central Excise Tariff Act, 1985, and used by them in the manufacture of parts of capital goods in the factory of production, as det ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls, coolants, accessories of the final products cleared along with the final products, goods used as paint, or as a packing material, or as fuel, or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose, within the factory of production; (ii) all goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and motor vehicles, used for providing any output service. As all the items covered in Annexure-A have not been used in or in relation to the final products as explained in para 2(a) of this notice, said items do not appear to be covered by the above definition and hence cannot be considered as input. (c) The item covere ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
