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TMI Blog2023 (11) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... osed by the Respondent and was in the knowledge of the department. The appellant also filed their ER-1 return during the relevant period wherein the availment of Cenvat Credit on such capital goods was categorically declared. Therefore, there are no suppression of fact on the part of the Respondent. The adjudicating authority has correctly considered the fact on demand being time barred. Even though there is some discrepancy in the Plot No./ Survey No. in the address, it was categorically declared to the department that the capital goods were installed in the factory of Nandan Exim Limited. On the basis of this Certificate issued by the department, entire facts of availment of credit on capital goods by the respondent, installation of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plant was installed during July 2008 to September 2010. The respondent had availed cenvat credit of Rs. 1,19,82,513/- in the year 2012-13 on the power plant under the category of capital goods (Power Plant) which according to the department was incorrect as per the provision of Rule 2(a)(A) of Cenvat Credit Rules, 2004. As the power plant was installed outside the factory for generation of electricity for captive use which was not permissible as capital goods. The department also contended that the rules were amended on 01.04.2011 after which the duty paid on such capital goods used in the captive power plant installed outside the factory was made eligible for cenvat credit whereas the respondent had availed cenvat credit only after the am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , this provision will not apply in the present case to the appellant as the capital goods were received and installed much before this above amendment made in Cenvat Credit Rules. As regard, the limitation the learned authorized representative referred to the grounds of appeal given in para 21, 22 of the appeal memo. 3. Shri P. P. Jadeja, learned Consultant, appearing on behalf of the respondent reiterates the findings of the impugned order. He further submits that the impugned order-in-original dated 01.02.2016 is passed considering all the relevant submissions on fact and the established law regarding allowing credit of the capital goods in respect of captive power plant. The adjudicating authority has, after consideration of the submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the department about availment of cenvat credit on the capital goods at Nandan Exim Limited. On their letter even the Deputy Commissioner, Central Excise Division IV-Ahmedabad I dated 19.04.2011 issued a Certificate regarding installation of capital goods at the factory premises on Nandan Exim Limited, therefore with all the said documents, the fact was very much in the knowledge of the department. Therefore, in absence of suppression of fact, the demand was not sustainable on limitation also. He prays that the impugned order be up held and Revenue s appeal be dismissed. 4. We have carefully considered the submission made by both the sides and perused the records. After hearing both the sides and carefully perusal of records, we are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of M/s Nandan Exim Limited. With this detail, it was absolutely clear to the department that though the respondent had taken the credit in their factory, i.e. Chiripal Industries Limited, but the capital goods on which the credit was taken were installed at the factory premises on Nandan Exim Limited. Therefore, even though there is some discrepancy in the Plot No./ Survey No. in the address, it was categorically declared to the department that the capital goods were installed in the factory of Nandan Exim Limited. On the basis of this Certificate issued by the department, entire facts of availment of credit on capital goods by the respondent, installation of capital goods at the factory premises of Nandan Exim Limited were in the knowled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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