Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 650 - CESTAT ALLAHABADCENVAT credit - MS angles, shapes, section, MS plate, MS scrap and rail (other than rail using railway) - Held that: - Cenvat Credit for the steel items used in supporting structures have been held as allowable by Hon’ble Madras High Court in the case of India cement Ltd. [2011 (8) TMI 399 - MADRAS HIGH COURT] - so far the other items used by the appellant, these have been used in the fabrication of machines required for manufacture of paper, which is an excisable product, credit allowed. Extended period of limitation - Held that: - there is no allegation of any mala fide and/or suppression of facts on the part of the appellant. Further, learned Commissioner (Appeals) have also observed that the issue is wholly interpretational in nature. Accordingly, the show cause notice invoking the extended period of limitation is not maintainable. Appeal allowed - decided in favor of appellant.
|