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2017 (4) TMI 800 - AT - Central ExciseCENVAT credit - M.S. items under the category of capital goods - Held that: - It is clear from the records that M.S. items were used for supporting structures in the milling section for support of slurry tank etc - the period involved is prior to 07.07.2009 on which date, the explanation in the definition of input was introduced restricting the use of M.S. items - the credit availed on MS items used for supporting structures is eligible for credit. Extended period of limitation - Held that: - there is no evidence to establish that the appellant has committed suppression of facts with intent to evade payment of duty. It is also seen that the appellant has disclosed the credit availed on MS items in the ER-1 returns filed by them. Such ER-1 return is the basis for issuance of show cause notice - extended period not invoked. Appeal allowed - decided in favor of appellant.
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