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TMI Blog2019 (1) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... period, the appellant had availed CENVAT Credit on the goods namely, M.S. Angles, Bars, Sheets, Beams etc., considering as 'inputs'. Further, the appellant also availed CENVAT Credit on M.S. Beams for erecting electric poles for transmission of electricity to outside the factory premises. Taking of CENVAT Credit by the appellant on the disputed goods were objected to by the department on the ground that those goods are not conforming to the definition of 'input', contained in Rule 2 (kl) of the Cenvat Credit Rules, 2004. The show-cause notice issued in this regard was adjudicated vide order dated 30.10.2015, wherein CENVAT Credit amounting to Rs. 4,19,762/- was denied and the appellant was directed to pay interest at appropriate ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry. In respect of M.S. Beams, he submits that the poles erected by the appellant were used for generation of electricity and the generated electricity is capitvely used in the manufacture of dutiable final product. Thus, he submits that the disputed goods are conforming to the definition of input provided in Rule 2(k) of the rules for the purpose of availment of Cenvat benefit. 3. On the other hand, learned D.R. appearing for Revenue reiterates the findings recorded in the impugned order. 4. Heard both sides and perused the case records. 5. On perusal of the adjudication order dated 30.10.2015, I find that vide paragraph 6 therein the adjudicating authority has recorded the submissions made by the appellant pursuant to the show cause not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inasmuch as the appellant had categorically denied that the disputed goods were not used for laying foundation or making structural support of the capital goods. Therefore, in the circumstances of the case, I am of the considered view that the matter should go back to the original adjudicating authority for proper fact finding regarding nature of use of the disputed goods by the appellant in its factory premises. While considering the issue on merits, the adjudicating authority should also record specific findings, whether extended period of limitation can be invoked under the circumstances of the case, for confirmation of the adjudged demand. The appellant is directed to produce relevant documents/evidences before the original authority to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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