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2015 (10) TMI 1127 - AT - Central ExciseDenial of CENVAT Credit - whether the appellant is entitled to take Cenvat Credit on the items mentioned here in above in para 1 or not as capital goods or input thereof - Held that:- On going through the certificate produced by the Charted Accountant which shows that except items iron and steel bars all other items are used for either fabrication of capital goods or part of capital goods or used as input by the appellant in manufacturing of the final product. Revenue has not produced any contrary evidence to the report of the Charted Engineer. - Admittedly in this case whether the appellant is entitled to take Cenvat Credit on the items discussed here in above in para 1 is a fact whether they have been used by the appellant for fabrication of capital goods or part of capital goods or used as input in manufacturing of final product or not. This fact is ascertainable by the report of the Charted Engineer produced before me. Therefore, except for the iron and steel bars I allow Cenvat Credit to the appellant as usage of iron and steel bars have not been discussed by the Charted Engineer in his report. Further, the Ld. Counsel for the appellant has also contested the issue of limitation on the ground that show cause notice has been issued on 24.02.2012 for the period 2007-08 to 2011-12 as issue was settled by this Tribunal in the case in the case of Vandana Global [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB) ]. Therefore, I hold that for the period prior to 30.04.2010 extended period of limitation is not invokable. In these circumstances, whatever the demand pertains to the period 30.04.2010 till 31.03.2012 pertaining to denial of Cenvat Credit iron and steel bars used by the appellant is denied - Appeal disposed of.
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