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TMI Blog2024 (1) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant Shri Rajesh K Agarwal , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether the appellant is entitled for cenvat credit on cement and TMT bars used in foundation work as well as building construction for the period prior to July 2009 and whether the extended period of limitation can be invoked in the facts of the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Hon'ble Chhattisgarh High Court. In the case of Mundra Ports & Special Economic Zones Ltd - 2015 (39) STR 726 (Guj.) also cenvat on the goods in question was allowed. 2.2 He submits that notwithstanding to the above, purchased goods becoming part of immovable property cannot be ground to deny cenvat credit. In this regard, he placed reliance on the following judgments:- Mahalaxmi Glass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of the impugned order. He further submits that goods i.e. cement and TMT bars were used in construction of building which has not been allowed right from beginning when the Cenvat Credit Rules, 2004 came into effect. He alternatively submits that there is no bifurcation of the material used for foundation and construction. 4. We have carefully considered the submission made by both sides and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or adjudication order has given bifurcation of the material used separately for making foundation and construction of building. Therefore, we are of the view that the matter must go back to the Adjudicating Authority for ascertaining the amount of cenvat for the goods used in foundation and construction of building respectively and only thereafter, the final decision can be taken considering vario ..... X X X X Extracts X X X X X X X X Extracts X X X X
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