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TMI Blog2017 (3) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri M. Chander Bose, Jt. Commissioner(AR) for the Respondent. (Order per: Sulekha Beevi, C.S.] The above appeal is filed against the order passed by Commissioner (Appeals) who allowed the credit on M.S. items. 2. The Appellants are the manufacturers of Silico Manganese and are registered with the Central Excise Department. They were availing the facility of CENVAT credit on inputs and capital ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal. 3. On behalf of the Appellant, the Id. Counsels Shri Krishna Prasad and Shri Raghavendra submitted that the Appellant has used the MS items for fabrication of capital goods and support structures for capital goods. It is further stated that along with ER-1 returns, the Appellant has been furnishing invoices of MS items procured by them and thereby has disclosed the availment of credit on MS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s relied upon the following judgements. i. Rajasthan Spinning & Weaving Mills [2010-T10L-51-SC-CX] ii. India Cements [2014-TIOL-1185-HC-MAD-CX] iii. Dalmia Cements (Bharat) Ltd. [2017-TIOL-432-CESTAT-DEL] iv. Singhal Enterprises -[2016-TIOL-2451-CESTAT-DEL] v. Orient Cements [2016-TIOL-1861-CESTAT-HYD] 4. Against this, the Ld. AR Shri M. Chandra Bose submitted that the Appellants had not di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tures. The photographs in pages 176 to 178 reveal that the M S. items have been used for support structures and are not used for civil constructions. The issue whether M.S. items used for support structures of capital goods is eligible for credit has been settled in the judgement of India Cements Ltd. Vs. CESTAT, Chennai [2015(321) ELT 209 (Mad)]. 6. The other allegation is regarding the use of M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... items. This itself establishes that the Appellants have disclosed the details of the credit availed. The allegation therefore is not supported by any evidence. Therefore, the show cause notice issued invoking the extended period of allegation is unsustainable. 8. From the above discussions, the appeal succeeds both on merits as well as on the ground of limitation. The impugned order is set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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