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2017 (12) TMI 1179 - AT - Central ExciseCENVAT credit - whether the respondent was eligible for CENVAT Credit on the steel goods namely, round channel, parallel flat, Mill plates, Angles, MS Beam, MS Bars, Plate, HR Coil etc? - Boards Circular No. 267/11/2010-CX dated 8.7.2010. Held that: - the credit on these items is admissible atleast for the period prior to 7.7.2009. After 7.7.2009, these items were excluded from the purview of input - In the present case, period involved is 2007, therefore, the amendment made in the definition of input services, which is effective from 7.7.2009 is not applicable in the year 2007 - input used for manufacture/fabrication of various capital goods is allowed for CENVAT credit. Time limitation - Held that: - the period involved is March, 2007 whereas the show-cause notice was issued on 21.3.2012. Therefore, the extended period cannot be invoked as no suppression of facts or mala fide can be attributed to the respondent. Appeal dismissed on merits as well as on time bar - decided against Revenue.
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