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2014 (12) TMI 1239 - AT - Central ExciseAvailment of Cenvat credit on angles, beams, channels etc. as capital goods - Held that:- The show cause notice is issued in the month of October, 2011, demanding to recover Cenvat credit which was lastly taken on 31-8-2009, is definitely time barred as it is undisputed that the appellant has been filing the regular returns with the authorities and were availing the Cenvat credit on the angles, beams, channels etc. There is also no dispute as to the duty paid nature of the goods. Ld. Counsel was correct in bringing to our notice that the judgment of Hon’ble High Court of Gujarat in the case of N.R. Agarwal Industries (2014 (5) TMI 603 - GUJARAT HIGH COURT) squarely covers the issue in favour of the appellant.
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