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2022 (1) TMI 1174 - CESTAT NEW DELHICENVAT Credit - inputs - M.S. Grating - M.S. Stair Case - LED Street Light, etc. - inputs used for generating power, as part of power is supplied to the residential colonies/staff quarters of the appellant - extended period of limitation - HELD THAT:- The Court Below has totally mis-conceived the issue, and there is failure to exercise the jurisdiction vested in them. A point of law or an alternative plea can be taken, at any stage, and the Adjudicating Authority or Appellate Authority is bound to decide the same - considering the admitted facts on this issue that the items in dispute have been used in the factory of production, it is held that the cenvat credit is allowable on these items under dispute as inputs, as defined in Rule 2 (k) of CCR, 2004. Disallowance of proportionate credit on inputs and input services used in the captive power plant - HELD THAT:- In all the Audit reports, the issue of proportionate disallowance for power supply from captive generation to the staff quarters was not raised. In spite of the fact that in the Audit report dated 4.5.2016 by way of objection no.5, expenses on the security services relating to the residential colony was taken, and the cenvat credit was proposed to be denied. Extended period of limitation - HELD THAT:- This issue has been raised by way of change of opinion and as such, there being no suppression or malafide on the part of the appellant/assessee, accordingly, the extended period of limitation is not invokable. Appeal allowed - decided in favor of appellant.
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