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2019 (3) TMI 237 - AT - Central ExciseCENVAT Credit - capital goods/input - MS Angles, MS Channels, MS Beams and joists - extended period of limitation - Held that:- A manufacturer is entitled to avail cenvat credit on the articles, which may either qualify to be called as capital goods as defined under section 2 (i) of CCR, 2004 or qualify as inputs defined under Section 2 (k) of CCR, 2004 - Apparently and admittedly, the articles MS Angles etc. etc. do not qualify under any of the clauses (i) to (vii) of Rule 2 (i) of CCR, 2004 and thus have rightly denied to be the capital goods by Commissioner (Appeals). The order under challenge is however silent about the entitlement of the appellant to avail cenvat credit, if these goods qualified the definition of being called as inputs. Commissioner (Appeals) has committed an error while holding that there is no documentary evidence on record to indicate that the disputed items were, used in the manufacture of said capital goods - The total emphasis of appellant being confused about the impugned goods to be capital goods or inputs also is of no significance, because in either of the case appellant is entitled to avail the cenvat credit - Availing the said credit qua inputs at two different stage does not disentitle the appellant to avail the same. Time limitation - Held that:- The issue of availment of cenvat credit by the appellant on the impugned goods was in the notice of Department at least since 2014. The allegation of suppression, therefore, of fact cannot sustain against the appellant - The period involved in the present show cause notice is w.e.f. April 2013 to September, 2013 and the show cause notice is dated 22nd July, 2015. Apparently it is beyond the normal period of limitation - there was no ground with the Department to invoke the proviso to Section 73 of Central Excise Act, 1944 for the extended period of limitation - thus, SCN is barred by time. Appeal allowed - decided in favor of appellant.
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