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2018 (10) TMI 263 - CESTAT AHMEDABADTime Limitation - CENVAT Credit - steel materials like M.S. Channels, Joists, MS Angles, Beams, HC Coils, HR Sheet Plates, Plates etc. - denial on the ground that the manufacture of machinery out of steel items is not supported by evidence of issue slips showing one to one correlation between particular steel items and a particular machine/ equipment. Held that:- The appellant vide letter dated 10.08.2007 intimated the department that they intend to avail the cenvat credit in respect of inputs for manufacturing of capital goods/ inputs (consumed capital goods). It is further noticed that the appellant have been filing Annexure along with ER-1 return showing detailed information of invoice No., date, description of inputs, amount of Cenvat credit etc. to the department. In the ER-1 return also, the attachment of this annexure is mentioned. From the annexure of the Cenvat credit, it is found that the description of the input has been mentioned. With these information provided to the department, nothing more than that is required for the department, if at all they wish to issue SCN, nothing prevented to the department from issuing the SCN within the normal period of one year at least from filing of the return. The period involved in the present case is July and August 2009 whereas the SCN was issued on 17.07.2012 which is much after the normal period of one year. Moreover, this issue was highly debatable. The demand is clearly hit by limitation - appeal allowed - decided in favor of appellant.
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