Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 1 - AT - Central ExciseCENVAT credit - steel articles - M.S. Channels - MS. Angles - CHN Channels etc. - it was alleged that the said goods have been used in the construction of plant and machinery and as such, cannot be considered to be eligible cenvatable articles - Held that: - The issue stands decided in the assessee's own case by the Hon'ble Madras High Court in the case of Commissioner of Central Excise and Service Tax Vs M/s. India Cements Ltd., [2014 (7) TMI 881 - MADRAS HIGH COURT] wherein it was held that such steel items used for construction activities will satisfy the eligibility criteria as contained in Rule 57Q of Central Excise Rules - credit allowed. Time limitation - Held that: - There is no allegation in the show-cause notice reflecting upon any suppression or mis-statement, with intent to evade payment of duty on the part of the assessee - in the absence of any malafide, demand is barred by limitation. Appeal allowed in toto.
|