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2014 (8) TMI 401 - AT - Central ExciseAvailability of Cenvat credit - service of grass shifting / cutting work and water removing outside the factory - Held that:- maintenance of garden is an essential requirement under the Pollution laws. Similarly, as the appellants are engaged in the manufacture of soaps and soap noodles, which require use of water and accordingly removal of collected water from the drainage system etc. is a requisite condition for the manufacture of their final product. Demand is duly hit by bar of limitation. Admittedly, the appellant was availing the credit by reflecting the same in their statutory records. In fact the demand was raised on audit objection, which found the above fact from the records maintained by the appellant. As such, there can be no question of any suppression on the part of the appellant, in which case, the demand raised beyond the normal period of limitation would be hit by the bar of limitation - Following decision in the case of Brakes India Ltd. vs. CCE Mysore [2010 (1) TMI 301 - CESTAT, BANGALORE]; ISMT Ltd. vs. CCE [2009 (12) TMI 124 - CESTAT, MUMBAI ]; and Semco Electrical Pvt. Ltd. vs. CCE [2009 (12) TMI 143 - CESTAT, MUMBAI] - Decided in favour of assessee.
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