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TMI Blog2016 (9) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that:- I am satisfied that the extended period of limitation is not invokable in the facts and circumstances of the case. Accordingly I hold that the Show Cause Notice is bad and the impugned order is set aside to the extent it have confirmed the disallowance of Cenvat credit for ₹ 2,30,256/-. - Decided in favour of appellant with consequential benefits - Appeal No. E/2282/2011-EX(SM) - Final Order No.70684/2016 - Dated:- 11-8-2016 - Shri Anil Choudhary, Judicial Member For the Appellant : Shri Prabhat Kumar, Advocate For the Respondent : Shri D.K. Deb (Assistant Commissioner) A.R. ORDER Per Anil Choudhary The appellant M/s Modi Arc Electrodes Company (A unit of Modi Industries Ltd.), is in appeal against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of processing of wire electrodes to other place where the oven trolleys are available. The wire frames are put on the oven trolleys and then the trolleys are shifted to baking stand and baking stands are pushed in the baking oven. After the completion of baking the electrodes stands are shifted to the de-humidifying room for the safe preservation of electrodes from moisture, etc. and thereafter are packed in boxes. So for plates are concerned these are laid down in the wire drawing areas. Appellant, purchases the main inputs, as required, namely wire Rods of different thickness which are drawn by them as per the requirement, the coil of wire rods is kept at one corner and the drawing machine of wire is fixed at another corner at a distance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o ₹ 2,31,810/- under Rule 15 of CCR, read with 11AC of the Act. 5. Being aggrieved the appellant preferred appeal before ld. Commissioner (Appeals) who recorded the finding that the contention of the appellant that angles, plates, channels and joists etc. were used in the manufacture/maintenance of various machinery/parts, namely wire rods, trolley, for flux container, oven shifting trolleys, material shifting trolleys, electrodes stands, hydraulic trolley and wire frames etc. which in turn were used in or in relation to the manufacture of the final products and thus the items in question have been used in relation to the manufacture of final product, under explanation to Rule 2(K) of Cenvat Credit Rules, 2004, as submitted by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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