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TMI Blog2016 (9) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... at the facts came to light only upon the visit of the internal audit party to their factory. This very fact would go to show that the records were maintained and there has been no suppression of facts coupled with an intention to evade payment of duty and therefore the invocation of longer period fails. Therefore, the appeal is allowed on merits upto 07.07.2009 and fully on limitation. - Decided partly in favour of appellant - Appeal No. E/41863/2015 - Final Order No. 41528/2016 - Dated:- 8-9-2016 - Shri P.K.Choudhary, Judicial Member Ms. V. Ubaya Bharathi, Advocate Ms. Minchu Mariam Punnoose, Advocate For the Appellant Shri B. Balamurugan, AC (AR) For the Respondent ORDER M/s. Saint Gobain India Pvt. Ltd (earlier M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Cenvat Credit Rules, 2004 read with proviso to section 11A (1) of the Central Excise Act, 1994 besides confirming the interest and penalty. A further appeal to the Commissioner (Appeals) did not yield any favour and hence the present appeal. The appeal was argued on merits and on non invocation of extended period. 2. The appellant was represented by Ms.V. Ubahaya Bharathi and Ms. Minchu Mariam Punnoose, Advocates and the Revenue was represented by Shri B. Balamurugan, AC (A.R) 3. The issue in the present case is as to whether Cenvat Credit can be availed on the amount of excise duty paid in purchase of steel bars, angles, MS Plates and Coils which have been used in fabrication of capital goods such as machinery, Anneal Lehr cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention has been gathered by the Tribunal has not been mentioned in the judgment. There is no material to support that there was any legislative intent to clarify any existing provision. For the same reason, as mentioned above, the decision of the Apex Court in Sangam Spinners Limited v. Union of India and Others, reported in (2011) 11 SCC 408 = 2011 (266) E.L.T. 145 (S.C.) would not be applicable to the facts of the instant case. The jurisdictional High Court in the case of M/s. Thiru Arooran Sugars Vs CCE Trichy reported in 2015 TIOL- 1734-HC MAD-CX., has also granted the benefit of Cenvat Credit for MS angels Channels, plates etc. For the period from 07.07.2009 to December 2009, it was contended by the appellants that the disputed i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rh reported in 2002(146) E.L.T 481 (SC) has in Para 6 8 of the judgement observed as follows : 6. We will first take up the second question. The law on this point is well-settled. In the case of Padmini Products v. Collector of Central Excise reported in 1989 (43) E.L.T. 195 (S.C.), this Court has held that wherever there is the scope for believing that the goods are not excisable to duty and, therefore, no licence is required to be taken out, then the extended period of limitation for demand under Section 11A is inapplicable. This Court has held that mere failure or negligence on the part of the manufacturer in not taking out a licence and in not paying duty does not attract the extended period of limitation. This Court has held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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