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2019 (5) TMI 254 - AT - Central ExciseCENVAT Credit - profile sheets which has been installed above the machines used to manufacture the finished goods - HELD THAT:- Appellants have used the profile sheets for covering the manufacturing area. Further, after the amendment in the definition of ‘input’ w.e.f. 01.04.2011, the input includes all the goods which are used in the factory of production by the manufacturer as input. Further, in the present case the profile sheets have been used to comply with the statutory requirement of Pollution Control Laws and if they are not used and the machineries are left open in the area it may cause hazardous and therefore the usage of the profile sheets cannot be regarded as having remote connection with manufacture. Extended period of limitation - Suppression of facts or not - HELD THAT:- The appellants have been filing the returns regularly and has been giving all the details of cenvat credit availed and moreover it was also verified by the audit team during the course of audit which happened in the month of July 2012 whereas show-cause notice was issued on October 28, 2014 alleging suppression with intent to evade payment of duty - the appellants have also supplied all the details regarding the cenvat credit availed by him to the Department vide Postal Acknowledgement Annexure-E dated 15.06.2012 which also shows that the Department had complete details regarding the cenvat credit availed by the appellant on profile sheets but in spite of that they did not issue the show-cause notice within the period of limitation. Appeal allowed on merits as well as on limitation.
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