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2023 (11) TMI 721 - AT - Central ExciseCENVAT Credit - Capital goods and inputs used for Capital goods - Refractory material - invocation of extended period of limitation - suppression of facts or not - HELD THAT:- From the Order passed by the Adjudicating Authority, it is observed that he has been guided by the Larger Bench decision in the case of Vandana Global [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)]. The Appellant has provided proper Chartered Engineer’s Certificate clearly specifying the usage of Steel items in various capital goods. The Tribunals/Courts have been consistently holding that when the capital goods that are embedded are required for manufacture of the finished goods, Cenvat Credit cannot be denied. Reliance can be placed in CCE, Trichy Vs India Cements Ltd. 2004 (175) ELT-476 [2004 (5) TMI 441 - CESTAT, CHENNAI] where it was held that the credit would be admissible on Rebar coils, CTD bars, TOR Steel, joists and cement. Refractory items - HELD THAT:- They are required for maintenance of boiler and furnaces without which finished goods cannot be manufactured, hence the Cenvat Credit on the same cannot be denied. Extended period of limitation - suppression of facts or not - HELD THAT:- In the present case, no evidence has been brought in by the Revenue to fortify their allegation of suppression on the part of the Appellant. The Appellant has filed their Monthly Returns properly declaring the Cenvat taken by them on various counts. The Tribunals have been consistently holding that when the issue is that of interpretation, suppression clause cannot be invoked against the assesse. Therefore, the assesse could be having bonafide belief that they are eligible for Cenvat Credit. Accordingly, the demand in respect of the extended period is required to be set aside on account of time bar also. Appeal allowed both on merits as well as on account of limitation also.
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