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2015 (7) TMI 1195 - CESTAT NEW DELHICENVAT credit - various steel items - denial on the ground that the said goods are not confirming to the definition of either inputs or capital goods - Held that: - the appellant had purchased the old and used steel plant with its furnace in the year 2007 and to make it workable, the disputed goods have been used for construction/ erection of rolling platform, penal track material, supporting stand, storage, platform and for repairing of old and used parts. Considering the activities undertaken by the appellant - disputed goods should merit consideration as inputs for the purpose of taking cenvat credit. Extended period of limitation - Held that: - the appellant had intimated the cenvat particulars with regard to the disputed goods in the RG-23 part-II Register and also reflected in the monthly ER-I return filed before the Jurisdictional Central Excise Authorities - the activities of the appellant were within the knowledge of Department, the SCN issued by invoking the extended period of limitation, is not maintainable. Appeal allowed - decided in favor of appellant.
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