2006 (2) TMI 13

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..... L. Peeran: The appeal arises from Order-in-Appeal No. 95/05-CE dated 31.5. by which the demands issued by show cause notice dated 2.1.2004 has been confirmed for the period April 1999 to September 2002. The issue has linked with the Department rejection of modvat credit indigenously used for purification of water and generation of same for manufacture of electricity The part of unutilized .....

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..... irly concedes with portion of the demands covered within the limitation period. He submits that the production of excess electricity and clearance of the same to outsiders is required to be considered as waste and the benefit of the modvat cannot be denied. He further submits that this view has been expressed by the Apex Court ruling rendered in the case of SAIL -1996 (15) RLT 493 (SC) 1996 (88) .....

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..... us period has been set aside on time bar. In the present case also the show cause notice has been issued on 2.1.2004 for the period April 1999 to September 2003. There is no allegation of suppression or mis-representation or mis-declaration of facts. The facts were within the knowledge of the Department, hence the invokation of larger period is not justified and demands for larger period are set a .....

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