2016 (12) TMI 717

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..... eams under the category of capital goods for the period August 2010 to January 2012 - Held that: - On perusal of records it is seen that MS Angles, Beams, Channels etc., were used by appellants for fabrication of tubes connecting the various machineries. There is no case for the department that the subject items were used for laying foundation or for building/shed. There is no allegation that the .....

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..... the department after the earlier audit. There is no evidence to establish suppression of facts with intent to evade payment of duty. On such score, the appeal is allowed on merit as well as on the ground of limitation. CENVAT credit allowed - appeal allowed - decided in favor of appellant-assessee.
Ms. Sulekha Beevi, C.S., Member (Judicial) Sh. P.V.B.Chary, Advocate for the Appellant. Sh. Gu .....

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..... l Tubes/Pipes for the machines within the factory and that the credit is admissible as the fabricated goods being components/spares of capital goods. He submitted that the Show Cause Notice is issued by department relying on the decision laid in Vandana Global Ltd., Vs. CCE, Raipur reported in [2010 (253) ELT 440 (Tri-LB)]. It was also argued by the Ld. Counsel that the Show Cause Notice is time b .....

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..... l of records it is seen that MS Angles, Beams, Channels etc., were used by appellants for fabrication of tubes connecting the various machineries. There is no case for the department that the subject items were used for laying foundation or for building/shed. There is no allegation that the subject items were diverted in any other manner. Pipes fall within the definition of capital goods and there .....

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..... ant has succeeded and the credit is eligible. The appellant has also put forward the ground of limitation. The Show Cause Notice is issued invoking the extended period even though, the department had full of knowledge with regard to credit availed by the appellant in 2010. No objection was raised by the department after the earlier audit. There is no evidence to establish suppression of facts with .....

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