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2017 (1) TMI 86 - AT - Central ExciseCENVAT credit - MS plates, Channels, Joists, Angles, Beams, HR Coils etc - irregular availment - suppression of facts - time bar - Held that: - I find that the notice has been issued basing on the ER 1 returns. This itself shows that the appellant has disclosed the details of availing credit and therefore, there is no evidence to establish any suppression on the part of the appellant - As the issue whether the credit is admissible on MS items used for fabrication of capital goods /structural support was contentious during the relevant period, I find that the extended period is not invokable. The demand is held to be time barred - appeal allowed - decided in favor of appellant.
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