Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 1388 - CESTAT NEW DELHICENVAT credit - inputs - various structural items like plates, rounds etc, used in the fabrication of cooling bed - time limitation - Held that: - irrespective of the quantities mentioned in the Chartered Engineer certificate, the various structural items used in the manufacture of cooling bed have been held to be Cenvatable in the Tribunal’s decision in the case of Ramsons TMT Pvt. Ltd. Vs. CCE, Nagpur [2016 (5) TMI 1119 - CESTAT MUMBAI] - credit allowed. Time limitation - Held that: - entire credit was availed by the appellant by reflecting the same in Cenvat Credit Account and in absence of any positive evidence to show that there was any suppression or misstatement on the part of the appellant with a malafide, the extended period is not available - demand hit by limitation. Appeal allowed - decided in favor of appellant.
|