TMI Blog2013 (7) TMI 342X X X X Extracts X X X X X X X X Extracts X X X X ..... ion as there is no fraud, collusion or mis-representation of facts or contravention of Act/Rules with an intend to evade payment of duty – Appeal allowed – Decided in favor of Assessee. - E/699, 700/12 - - - Dated:- 19-6-2013 - Ashok Jindal And P K Jain, JJ. For the Appellants : Shri V K Jain, Vishal Agarwal Ms Shilpa Balani, Advs. For the Respondent : Shri B S Meena, (AR) PER : Ashok Jindal Heard both sides. 2. As common issue is involved in both the appeals, therefore both are disposed of by common order. 3. The short issue involved in the matter is that demand has been confirmed against the appellant by denying the credit availed by the appellant on MS angles, MS flat bar, MS sheet/plate, beam/column, structural f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacturing ser up comprises of naphtha crackers, polymer plants. Purified terephthalic acid plant, polyester complex etc. and at the Jampnagar unit the appellant is having a refinery therein MS, HSD, ATF, LPG, Poaraxylene, orthoxylene, naphtha etc. are manufactured. The entire facility consists of various processing units all of which are connected with various maze of pipelines. These pipelines systems as also the processing system have to be installed in place at specific height/location as per the basic engineering design of the said plant and machinery as provided by the Technology supplier, so as to maximize the yield as also ensure operational safety and efficiently. The steel items on which credit was availed were used for fabricatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and not capital goods as these goods are not excisable. On limitation, he submits that the query raised by the department in consequent to the returns filed by the appellant was replied on 24th June 2010. Therefore, the demand is within limitation. 7. Heard both sides and considered the submissions. Before going into the merits of the case, we have seen that the appellants are having good case on limitation as appellants are declaring along with annexure to their Central Excise returns filed monthly regarding the availment of CENVAT credit on the items in question. A query was raised vide letter dated 27.05.2009 and same was replied by the appellant vide letter dated 17.06.2009 and same as received in the office of the Commissioner of Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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