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2015 (6) TMI 734 - AT - Central ExciseDenial of CENVAT credit - credit on ASTM, shapes and sections, joists, MSI beam, MS angle, channel, welding rods and black sheet as capital goods - items do not fall under the definition of Capital goods as per Rule 2A of the Cenvat Credit Rules, 2004 - Held that:- Cenvat credit on the items in question was availed by the appellant during the period 2006-2007 up to 15.2.09 and in their show cause notice, it has been recorded that appellant vide their letter dated 3.3.2010 contended that the Cenvat credit on the subject goods is admissible to them as input of capital goods under the category of input of capital goods have been used for supporting erection of plant and machinery. Further, I find that show cause notice has been issued on the basis of decision of Tribunal's decision in the case of Vandana Global (2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)) to say that Cenvat credit on these items is not available. As during the impugned period availment of Cenvat credit on the items in question was in dispute as there were contrary decision of this Tribunal. Therefore, this Tribunal held in such a situation, extended period of limitation is not invokable in the case of Jindal Steel & Power (2010 (10) TMI 329 - CESTAT, NEW DELHI) and Lloyds Metal (2014 (8) TMI 913 - CESTAT MUMBAI) and Premier Iron and Metal Industries (2011 (6) TMI 685 - CESTAT MUMBAI). Extended period of limitation is not invokable . Further, I find that in this case, the appellant is located in Jammu and availing the exemption under notification No. 56/2002 wherein whatever duty paid by the appellant from PLA , he is entitled to refund of the same. If in this case appellant has not taken the Cenvat credit therefore, whatever duty they would have paid and they could claim the same as refund. Therefore, I hold that it is a case of revenue neutral situation and in that case also the allegation of suppression cannot be alleged against the appellants. - Decided in favour of assessee.
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