Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 1280 - CESTAT ALLAHABADDemand - credit availed on capital goods and welding electrodes - time bar - Held that: - proper description of the inputs and capital goods along with the Tariff Heading have been given. Further the nature of input whether raw material, component, packing material, catalyst etc. have also been given. Simultaneously the utilisation of input for particular capital goods have also been specifically given. Having considered the rival contentions I find that no case of non-declaration or mis-declaration is made out on the part of the appellant. I further find that there is no specific allegation of the revenue as to what detail was lacking which the appellant did not furnish to the revenue. The findings of the lowers Courts holding suppression of facts in regard to material which was used, while filing declaration is perverse, as is evident from the facts on record. Under these facts and circumstances I hold that the appellant had made adequate declarations in the prescribed returns at the time of taking credit and accordingly the extended period of limitation is not invokable. In this view of the matter the demand in dispute being wholly attributable to the extended period is set aside. Accordingly the impugned order is set aside and the appeal is allowed. The appellant should be entitled to consequential benefits, if any, in accordance with law.
|