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TMI Blog2017 (1) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... FCE account and the B/E were duly assessed and no objection was ever raised by the customs authorities. The same is allowable as per Circular dated 05/04/2006 and Clarification 19/12/2006 - the impugned order denying the Cenvat credit to appellant is incorrect and is liable to be set aside, specially when the duty was paid by debit in DFCE account of the Bill of Entry. The department has raised no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. The brief facts of the case are that the appellant is engaged in the manufacture of MS black/galvanized Steel Tubes, Structures of Iron Steel, C.R. Strips Coils, GI Flats, falling under Chapter Sub-heading No.73066390, 73082019, 72091630 72123090 of the First Schedule to the Central Excise Tariff Act, 1985. They also avail Cenvat Credit of duty paid on inputs/capital goods used in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit. In the instant case, the period involves if from May 2006 to August 2006 where as the show cause notice has been issued to the appellants on 01/01/2008 meaning thereby that the demand for period prior to 31/12/2006 was clearly time barred. When the appellant has other options to make use of such scrip, there was no need on his part the get involved in such type of activities. 3. Being ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the assessee then mistake Ivan be rectified. 5. From the record, it also appears that the payment of the duties of customs was paid by way of debit in DFCE account and the B/E were duly assessed and no objection was ever raised by the customs authorities. The same is allowable as per Circular dated 05/04/2006 and Clarification 19/12/2006. Thus, the appellant could pay SAD in cash and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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