TMI Blog2014 (7) TMI 1229X X X X Extracts X X X X X X X X Extracts X X X X ..... Food Adulteration Act, 1954 regarding the manner of storing the raw material and finished product, it can be said that the disputed goods are very much essential to be considered as inputs, used in or in relation to manufacture of the final product. Extended period of limitation - Held that: - the limitation should be confined to a period of one year because there is no suppression or misstatem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit of Central Excise duty paid on steel racks used in their factory for storing the inputs and capital goods. In support of the claim that the disputed goods are eligible for Cenvat credit as inputs, the learned counsel has referred to the Prevention of Food Adulteration Act, 1954, wherein at clause (ia), the term adulterated has been clarified as an article of food shall be deemed to be adul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings recorded in the impugned order and cited the decision rendered by the Tribunal in the case Vandana Global Ltd. [2010 (253) E.L.T. 440 (Tri.-LB)] to substantiate the stand that Cenvat credit is not available to the appellant. 4. I have heard the learned counsel for the parties and perused the records. 5. I find that the disputed goods were used for storing the inputs and finished goods i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me can be termed as inputs. Therefore, in view of the statutory definition of input and the requirement under the Prevention of Food Adulteration Act, 1954 regarding the manner of storing the raw material and finished product, it can be said that the disputed goods are very much essential to be considered as inputs, used in or in relation to manufacture of the final product. The decision of the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise Department well in advance through the returns filed by the appellant and also periodic audit conducted by the Audit Wing. Thus, I am of the considered view that the proceedings are barred by limitation and the demand cannot be sustained on this ground. 7. In view of the above, the impugned order has no substance and accordingly the same is set aside and the appeal is allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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