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TMI Blog2025 (4) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... s are the Appellant is manufacturing sugar and started construction of sugar plant in 2008 by installation, erection and commissioning of various sugar manufacturing equipment through contract and started manufacturing on regular basis with effect from 01.05.2008. During the period from February 2008 to December, 2009, the Appellant had availed CENVAT credit on various items like plates, angles, joints, etc., which are either used for the foundation/housing equipment like boiler, boiler accessory system, etc. Alleging that availment of said CENVAT credit is ineligible, proceedings were initiated and issued Show cause notice on 03.01.2013. Thereafter Adjudication authority as per the impugned order, disallowed the said credit and ordered for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation also, the Learned Counsel submits that for availing CENVAT credit for the period from February 2008 to December 2009, SCN was issued on 03.01.2013. There was no suppression of fact and there were contrary decisions on the issue. In such circumstances, it is totally wrong to hold that the Appellant is guilty of suppression of facts with malafide intention to take undue advantage of CENVAT credit scheme. Thus, invoking the extended period of limitation is also unsustainable. 5. The Learned Authorised Representative (AR) reiterated the finding in the impugned order. 6. Heard both sides and perused the records. 7. We find that the issue was considered by this Bench in the matter of M/s. Sunvik Steels Ltd Vs. CCE (Supra) wherein it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal in the matter of M/s BMM Ispat Limited Vs. Commr. C.Ex., Belgaum (Supra) and in the matter of M/s Sri Renuka Sugars (supra). Since the issue is squarely covered by the above decisions, we find that the material used by the Appellant for support of structures and platform for machineries and equipment used in the factory are eligible for CENVAT credit. Regarding invoking extended period of limitation, for availing CENVAT credit for the period from February 2008 to December 2009, we find that the Show cause notice (SCN) was issued on 03.01.2013 and in the absence of any allegation regarding suppression of facts for evasion of duty, invocation of extended period of limitation is unsustainable. 9. Accordingly, the impugned order is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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