2016 (11) TMI 1493

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..... credit availed on MS items used in construction of sheds, etc. - invocation of extended period is unsustainable and the demand is time barred - No penalty can be imposed - appeal dismissed - decided against appellant. - E/25585/2013 - Final Order No. A/31200/2016 - Dated:- 2-11-2016 - Ms. Sulekha Beevi C.S., Member (J) Shri Nagraj Naik, Dy. Commissioner (AR), for the Appellant. None, .....

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..... or sheds and buildings. The respondents had filed an appeal before the Commissioner (Appeals) for the balance amount of ₹ 10,03,080/- with regard to the subject items used for fabrication of capital goods. In the impugned order, the Commissioner (Appeals) held that the demand is unsustainable in respect of MS items used for fabricating EOT Crane, Conveyors, Pre-heating furnace, Cooling Bed a .....

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..... AR Sh. Nagraj Naik submitted that the appellants having availed irregular credit is liable to pay the penalty. 4. The period involved is April, 2006 to June, 2009. The explanation to the definition of inputs which expressly excluded the use of MS items in laying foundation of sheds came into effect only on 7-7-2009. The date of show cause notice is 7-2-2011 which is issued invoking the extende .....

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