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2016 (9) TMI 368 - CESTAT CHENNAIInvokation of extended period of limitation - Cenvat credit - availed on the amount of excise duty paid in purchase of steel bars, angles, MS Plates and Coils - used in fabrication of capital goods such as machinery, Anneal Lehr & cutting line etc. - period of dispute is from April 2009 to December 2009 - Held that:- the issue for the period prior to 07.07.2009 is in appellant's favour in as much as the Gujarat High Court in the case of M/s. Mundra Ports & Special Economic Zone Ltd. Vs. C.C.E. & Cus [2015 (5) TMI 663 - GUJARAT HIGH COURT]. In the order in Original and in the appellate order, it had been noted that the facts came to light only upon the visit of the internal audit party to their factory. This very fact would go to show that the records were maintained and there has been no suppression of facts coupled with an intention to evade payment of duty and therefore the invocation of longer period fails. Therefore, the appeal is allowed on merits upto 07.07.2009 and fully on limitation. - Decided partly in favour of appellant
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