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TMI Blog2019 (5) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... ol Laws and if they are not used and the machineries are left open in the area it may cause hazardous and therefore the usage of the profile sheets cannot be regarded as having remote connection with manufacture. Extended period of limitation - Suppression of facts or not - HELD THAT:- The appellants have been filing the returns regularly and has been giving all the details of cenvat credit availed and moreover it was also verified by the audit team during the course of audit which happened in the month of July 2012 whereas show-cause notice was issued on October 28, 2014 alleging suppression with intent to evade payment of duty - the appellants have also supplied all the details regarding the cenvat credit availed by him to the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest and imposition of penalty. After following the due process, the Deputy Commissioner of Central Excise vide Order-in-Original dated 30.12.2016 disallowed and ordered for recovery of cenvat credit along with applicable interest and also imposed equal penalty. Aggrieved by the said order, appellant had filed the appeal before the Commissioner who also rejected the appeal. 2. Heard both the parties and perused the records. 3. Learned consultant appearing for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submits that the profile sheets used by the appellant are not forming part of a civil work to deny the credit based ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cordingly usage of profile sheets cannot be regarded as having remote connection with manufacture considering the judgment of Apex Court in Maruti Suzuki case and CCE Vs. Solaris Chemtech Limited - 2007 (214) E.L.T. 481 (SC). He also submits that the very fact that the sheets have been used within the factory of production and their usage within the factory of production does not have remote connection with manufacturing activity establishes beyond doubt that the profile sheets ought to be classified as 'input' as per main part of the definition specified in Rule 2(k) of Cenvat Credit Rules, 2004. He further submits that the entire demand is barred by limitation as the show-cause notice has been issued after more than two years by invoking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alls and Ridge Monitor truss which are possible only with steel sheets. Further a roof is absolute necessary for cranes to operate as the installed cranes are of indoor type and further sheets laid on roof are removable and can be re-laid for another shed without damaging the sheets and all the steel structure is also fitted with nutbolts and can be dismantled and reused. 4. On the other hand the learned AR defended the impugned order and submitted that the profile sheets used by the appellant are in the nature of civil structure and are excluded from the definition of 'input' and therefore the cenvat credit availed on profile sheets is irregularly availed credit which has rightly been denied by both the authorities. She further submits th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts is technological requirement for operation of machineries. Further in view of the certificate furnished by the appellant showing the usage of the profile sheets and also certifying that the said sheets are laid on roof and are removable and can be re-laid for another shed without damaging the sheets and the steel structure is fitted with nut bolt and can be dismantled and reused also shows that it is not the part of a civil structure. Therefore, the finding of both the authorities that it is excluded from the definition of 'input' is not tenable in law. As far as invoking the extended period of limitation alleging suppression as alleged in the show-cause notice is concerned, I find that the appellants have been filing the returns regular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant cannot be held guilty of any mala fide suppression or mis-statement." Further I find that the appellants have also supplied all the details regarding the cenvat credit availed by him to the Department vide Postal Acknowledgement Annexure-E dated 15.06.2012 which also shows that the Department had complete details regarding the cenvat credit availed by the appellant on profile sheets but in spite of that they did not issue the show-cause notice within the period of limitation. Therefore, in view of the discussion above, I am of the considered view that the entire demand is barred by limitation. Consequently, I set aside the impugned order by allowing the appeal of the appellant on merits as well as on limitation with conseque ..... X X X X Extracts X X X X X X X X Extracts X X X X
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