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2009 (8) TMI 933

..... Revenue filed this appeal against the impugned order whereby the credit in respect of Tapping Ladle Car used for moving molten metal. The Commissioner (Appeals) in the impugned order allowed the appeal on merit as well as on the ground of limitation. In respect of limitation, the Commissioner (Appeals) held that the credit was taken in the month of March, 2005 and April, 2005 and the show-cause no .....

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..... the respondent is that in the monthly return, the respondent never mentioned that the Tapping Ladle Car is accessory of furnace. The respondents mentioned the goods by name and the heading under which the manufacturer cleared the same. The monthly return was accepted. Therefore, the show-cause notice was issued in the year 2007 denying credit which was availed of March and April, 2005 on the groun .....

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..... d supra). 6. On limitation, I find that the credit was availed in the month of March and April, 2005 and in the monthly return, the Tapping Ladle Car was separately mentioned with tariff heading as mentioned in the duty paying documents and SCN is issued an 10-8-07. Hence, the allegation that there is suppression of facts with intent to evade payment of duty on the respondent is not sustainable. H .....

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