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TMI Blog2015 (10) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... n Khanna, DR ORDER Per Ashok Jindal Appellant is in appeal against the impugned order demanding duty, interest and penalty against them by way of the impugned order. The facts of the case are that the appellant is manufacturer of dutiable as well as exempted final product. During the course of manufacturing of the final product, the steam is required for generation of electricity. The appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by issuance of show cause notice dated 6/2/2012 by invoking extended period of limitation. The show cause notice was adjudicated. Impugned demands were confirmed. Aggrieved from the said order, the appellant is before us. 2. Ld. counsel for the appellant submits that at the time of audit, it was pointed out to them that for generation of steam which has been used for generation of electricity whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice has been issued by invoking extended period of limitation, same is not sustainable in the eyes of law as periodical audits were conducted by the department and assessments have been done by holding that the appellant is entitled to take CENVAT Credit on coal handling charges and not required to pay any amount on clearance of their final exempted product. 2. On the other hand, ld. AR opp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. counsel for the appellant when the audit objection was raised they have already reversed the CENVAT Credit attributable to coal handling charges which was ultimately used for generation of steam, which was used for generation of electricity, which was ultimately used for manufacture of final exempted product along with interest. In that circumstances, the show cause notice was not required to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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