TMI Blog2013 (4) TMI 436X X X X Extracts X X X X X X X X Extracts X X X X ..... ormal period of limitation as discussed above. So far as imposition of penalty upon the appellant is concerned, it is observed that the issue of admissibility of Cenvat credit on disputed items was subject matter of litigation and several decisions were in favour of the litigants. Under these circumstances, no penalty under Rule 15(2) of the Cenvat credit Rule, read with Sec. 11AC of the Central Excise Act, 1944, is attracted in the present proceedings. - E/795/12 - - - Dated:- 28-3-2013 - Mr. H.K. Thakur, J. For the Appellant: Shri Mehin Pathak (Adv.) For the Respondent : Shri K. N. Joshi (AR) UDGEMENT Per: H. K. Thakur: 1. This appeal has been filed by the appellant against OIA No.SRP/311/VDR-I/2012 dt. 20/09/12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TC Ltd. vs. CCE, Salem. [2012 (285) ELT 292 (Tri.-Chennai)] (ii) CCE, Lucknow vs. DSCL Sugar 2012 (280) ELT 89 (Tri.-Del.) The ld. AR on the other hand argued that extended period in this case is applicable in view of the Hon ble Gujarat High Court s order dated 22/4/2010 in the case of CCE, Surat-I vs. Neminath Fabrics Ltd., in Appeal No.338/2009 as the ap.pellant continued to take credit oin the disputed items even after the amendment on 7/7/2009. 5. Heard both the sides. 6. After undergoing rival submissions, it is seen that appellant has not contested the issue on merits that credit with respect to items used in the manufacture of concrete foundation and support structures is not admissible. Rather they have paid the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 292 (Tri.-Chennai)] para-5 of this judgment is reproduced below: 5. On examination of the records, I find that the Range Officer has submitted a report and as peer the report the items namely, Non-Alloy Steel Bars, H.R.S.S. Plates and S.S. Plates were used by the appellants in their factory workshop for repair of machinery, which has not been challenged by the department. Therefore, it cannot be said that these items were used for constructing support structures. As such, the arguments advanced by learned DR on these items is not sustainable. In view of this observation, the appellants are entitled to avail Cenvat Credit on Non-Alloy Steel Bars, H.R.S.S. Plates and S.S. Plates, which are being used for repair of machinery in their wor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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