TMI Blog2018 (4) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... Sl. No. 90 - credit allowed. CENVAT credit - structural item - Held that: - the benefit on such items cannot be denied - credit allowed. Extended period of limitation - Held that: - Commissioner (Appeals) while disposing the appeal filed by the appellants has granted the benefit of penalty by setting aside the same on the finding that the adjudicating authority has not brought the fact of fraud, willful mis-statement, collusion or suppression of facts or contravention of any of the provision of Excise Act or Rules therein with intent to evade payment of duty - If the appellant authority has held absence of any malafide on the part of the assessee for setting aside of penalty, same ingredient would apply for the purpose of limitation - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be held that final product is exempted. Accordingly, demand of ₹ 27,96,146/- as also of ₹ 1,99,637/- in respect of input and input service was confirmed against them by denying the benefit of cenvat credit of duty. 4. In respect of the above issue, I find that notification in question as per Sl.No. 90 grants exemption or concessional rates to various types of goods specified in column 2 of the notification. Admittedly, Sl.No.90 grants nil rate of duty subject to fulfillment of condition of clearance not exceeding 3500 MT. Sl. No. 93 provides concessional rate of duty at 8% in respect of goods falling under sub-heading 4802, 4804, 4805 and others specified therein. The appellants are clearing their goods which fall under su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as such, confirmation cannot be held to be justified. Point of limitation is also being raised in respect of said demand. 6. I find that admittedly, the demands on all three aspects stand raised by way of show cause notice issued on 12.10.2012 raising demand for the period 2008 -2011, thus by invoking the longer period of limitation. Commissioner (Appeals) while disposing the appeal filed by the appellants has granted the benefit of penalty by setting aside the same on the finding that the adjudicating authority has not brought the fact of fraud, willful mis-statement, collusion or suppression of facts or contravention of any of the provision of Excise Act or Rules therein with intent to evade payment of duty in the impugned order. Such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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