Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 1689 - AT - Central ExciseAdmissibility of CENVAT Credit - Capital goods - Invocation of extended period of limitation - Held that:- Issue was finally resolved by the Larger Bench in the case of Vandana Global Ltd Vs CCE Raipur (2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)). Under this case law, published in 2010, it was held that the CENVAT Credit on inputs used in the making of support structures for capital goods is not admissible. As the issue of admissibility of CENVAT Credit on these items in the manufacture in the present proceedings was disputable and different opinions were given by CESTAT and Courts, extended period of limitation for demanding duty is not applicable. Appellant has correctly relied upon the judgment of Megafine Pharma Ltd Vs CCE & ST, Daman (2014 (7) TMI 982 - CESTAT AHMEDABAD) to argue that the extended period is not invokable. - extended period cannot be invoked in situations for an earlier period where a part of dispute is subsequently decided by the Larger Bench of the CESTAT. The very fact that the issue is decided in 2010 by Larger Bench in the case of Vandana Global Ltd Vs CCE Raipur (supra) clearly convey that there was a confusion in the mind of the manufacturers regarding the admissibility of CENVAT Credit on disputed items. Appellant did not had any intention to evade payment of duty and accordingly, the extended period is not invokable. - Decided in favour of assessee.
|