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TMI Blog2015 (3) TMI 1254X X X X Extracts X X X X X X X X Extracts X X X X ..... ant is in appeal against impugned order denying credit availed by the appellant on zinc, furnace oil and hydrochloric acid. 2. The brief facts of the case are that on 15-6-2007, an audit was conducted in the factory of the appellant, an objection was raised that the appellant has no facility of galvanization and also no furnace was installed in their unit. Therefore, it was alleged that they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f equivalent amount on the appellant. Aggrieved with this order, the appellant is before me. 3. Learned counsel for the appellant submits that the sole reason for denial of credit is that the appellant has no facility of galvanization and also no furnace was installed in their unit. But when the panchnama was drawn on 11-1-2008 two Zasta Bhathi or Hot Dip Galvanized Furnaces found installed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, Cenvat credit cannot be allowed on these inputs to the appellant. Moreover, it is not coming out that the goods have been sent to the job worker. Therefore, both the lower authorities have rightly denied the credit. 5. Heard the parties and considered the submissions. 6. In this case, an audit objection was raised that the appellant has not facility of galvanization and also no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e used for galvanization of final products. In these terms, on merit, the appellant succeeds. 7. Further, I find that the panchnama was drawn on 11-1-2008. Thereafter show cause notice was issued by invoking the extended period of limitation on 13-5-2010. The same is also barred by limitation as the department was having knowledge of the installation of the machinery in their factory. With t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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