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2017 (9) TMI 1990 - CESTAT NEW DELHICENVAT Credit - inputs/capital goods - Cement and Asbestos sheet - credit denied on the ground that these are neither input nor capital goods in terms of Rule 2(k) or Rule 2(a) of the Cenvat Credit Rules, 2004 during the period September, 2009 to April, 2010 whereas show cause notice has been issued on 23.09.2011 - extended period of limitation - HELD THAT:- Considering the facts that the issue of availment of cenvat credit on these goods was in dispute and the same has been resolved by the Larger Bench of this Tribunal in the case of VANDANA GLOBAL LTD. VERSUS CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)]. In that circumstances, extended period of limitation is not invokable. In the similar facts in the case of M/S. KM SUGAR MILLS LTD. VERSUS CCE & ST, ALLAHABAD [2014 (11) TMI 1084 - CESTAT NEW DELHI] this Tribunal held that in such circumstances the extended period of limitation is not invokable - Admittedly, the show cause notice has been issued in the matter by invoking extended period of limitation. In that circumstances, the show cause notice is barred by limitation. The appeal is allowed.
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