Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 1478 - AT - Central ExciseCENVAT Credit - inputs/capital goods - M.S. Angles, Joists, Channels, M.S. Plates/sheets, etc. used for fabrication of supporting structures for the equipments - time limitation - Held that:- The appellants have proved that they have used these impugned items for support of capital goods which is essential for use of capital goods - Since the impugned items have been used for supporting structure of the machinery, therefore, the appellants are entitled to CENVAT credit on the same. Time Limitation - Held that:- The entire demand is also barred by limitation because the period in dispute is June 2006 to November 2008 whereas the show-cause notice has been issued on 6.4.2011 - no mala fide can be attributed to the assessee and longer period of limitation would not be available to the department. Appeal allowed - decided in favor of appellant.
|