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2016 (6) TMI 826 - AT - Central ExciseCenvat Credit availed MS angles, HR Plates, MS channels etc. as capital goods - MS items were used for manufacture of various parts/components/accessories/spares of capital goods within the factory or for repairs and maintenance of capital goods. - Extended period of limitation - Held that:- The appellant has disclosed the availment of credit in the ER-1 returns and also in the Cenvat credit statements. Further, the show cause notice itself relies upon ER-1 returns and the information furnished by appellant. The appellant has also produced photographs and certificate issued by chartered engineer as to the use of MS items in fabrication of capital goods, and these in turn are used for manufacturing finished product. When assessee duly filed ER-1 returns, the jurisdictional Range Officer is required to carryout scrutiny of the returns. If this had been done, the short payment would have come to light. In such circumstances, extended period cannot be invoked as there is no wilful suppression or collusion with intent to evade payment of duty. The show cause notice is time barred. The appellant succeeds on the ground of limitation. - Decided in favor of assessee.
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