TMI Blog2014 (3) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... ems after receipt of order in original dated 06.07.06. It can be held that having not contested the issue of availment of cenvat credit on the very same item which was denied by order in original dated 06.07.06, the appellants, cannot, in this appeal claim to have a bonafide belief as to eligibility of cenvat credit on these items. The bonafide belief comes from the fact that the appellant could h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cenvat credit amounting to Rs.3,13,346/- during the years 2005-06 and 2006-07 on M.S. Beams and M. S. Channels falling under Chapter 72 of the Central Excise Tariff Act, 1985, as 'Capital Goods', the same were exclusively used by the said assessee in the construction work as building materials in Tunnel Kiln that did not qualify as 'capital goods' under Rule 2(a)(A)(iii) of the Cenvat Credit Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission that during the relevant period, the appellant had filed the regular returns with the lower authorities and hence the entire order is hit by the limitation. It is his submission that this Tribunal in the case of Lanxess ABS Ltd. 2010 (259) ELT 551 (Tri. Ahmd.), Andhra Pradesh Paper Mills Ltd. 2009 (240) ELT 555 (Tri. Bang.) and Nandevi Foot Care Ltd. 2003 (158) ELT 113 (Tri. Mumbai) has hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were used for the construction of the various structures. 6. On the merits of the case, I find that there is no dispute that these items are used by the appellant not for fabrication of machinery of the tanks etc. hence is covered by the judgment of the larger bench in the case of Vandana Global. 7. As regards the question of limitation raised by the ld. counsel, I find that on an identical is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
