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TMI Blog2015 (10) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order denying the Cenvat Credit on steel items namely HR sheet, MS Bar and Round, TMT bars, Shapes and Sections, Mould Tubes, Iron And Steel Bars and Aluminum Bars on the premise that these items are not input of capital goods as per Rule 2 A of the Cenvat Credit Rules 2004. 2. The Ld. Counsel for the appellant submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced by the appellant before the lower authorities as well as before this Tribunal. Therefore, Cenvat Credit is not available to the appellant. To support his contention he relied on the decision in the case of Bajaj Hindustan Ltd. Vs. UOI-013 (295) ELT 20 (Allbd). 4. Heard the parties. Considered the submissions. 5. The short issue involved in the matter is that whether the appellant is entit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence to the report of the Charted Engineer. Further, the reliance on the Ld. AR in the case of Bajaj Hindustan Ltd. (Supra) is not applicable to the facts of this case as in that case Hon'ble High Court has categorically held that: "The question raised in these appeals are questions of fact and thus no substantial question of law arise from the consideration by us in these appeal." 7. Admitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of Vandana Global vide Order dated 30.04.2010. Therefore, I hold that for the period prior to 30.04.2010 extended period of limitation is not invokable. In these circumstances, whatever the demand pertains to the period 30.04.2010 till 31.03.2012 pertaining to denial of Cenvat Credit iron and steel bars used by the appellant is denied. With these terms appeal is disposed off. (Dictated and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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