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TMI Blog2016 (12) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... the facility of Cenvat credit on inputs and capital goods. A show cause notice dated 08-04-2011 was issued to assessee covering the period from April, 2006 to February, 2008 alleging irregular availment of credit on cement, TMT bars, Aluminium coils, SS sheets/coils, Hydrogen peroxide, caustic soda plate, dyes, fiber drums etc. Prior to the show cause notice, in obedience to the direction of the dept. the appellant had reversed an amount of Rs. 1,98,088/- being the duty on hydrogen peroxide, caustic soda plates, dyes, fiber drums etc.. They had also reversed an amount of Rs. 35,025/- being the credit availed on asbestos sheets and GI wire. After due process of law the adjudicating authority confirmed the demand of Rs. 11,82,568/- alon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other items for the purpose of laying foundation or construction of shed was introduced only w.e.f.07-07-2009. The issue to be considered is whether credit is admissible on cement, TMT bars, Aluminium coil, SS Sheets/coils, hydrogen peroxide, caustic soda flakes, dyes, fibre drums. The assessee has submitted that whether credit is admissible on these items was contentious during the relevant priod. Cement and TMT bars were used to fix machinery without which they cannot be operated without vibration. The SS sheets and coils were used for fabrication of vast machinery on which the machinery was kept. Aluminium coil was used for cladding boiler pipes and that these are in the nature of component of boiler. 7. The appellant has put forward th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t such activity amounted to manufacture. In such situation, the extended period cannot be invoked. In Uniworth Textiles Ltd. v. Commissioner of Central Excise, Raipur - 2013 (288) E.L.T. 161 (S.C.), the Hon ble Supreme Court held the burden of proving any form of mala fide lies on the person who is alleging it. Such allegations demand prove of order of credibility. Considering the above position of law, we find that in the present case, the demand for extended period cannot be sustained. The ER-1 Returns for the period starting from June, 2007 were available with the department and no reason is forthcoming for non-scrutiny or delayed enquiry for more than two years. The Tribunal in the case of Accurate Chemicals Industries v. Commr. of C. E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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