TMI Blog2015 (7) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... en used by the respondent in manufacturing of capital goods. - No infirmity in impugned order - Decided against Revenue. - Appeal No. E/58214/2013-EX(SM) - - - Dated:- 5-1-2015 - Ashok Jindal, Member (J),J. For the Appellant : Shri G R Singh, DR For the Respondent : Shri Sudhir Malhotra, Adv. ORDER Per: Ashok Jindal: Revenue is in appeal against the impugned order wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand of duty along with interest has been confirmed and penalty of equivalent amount under Section 11AC of the Central Excise Act, 1944 was also imposed. The said order was challenged by the respondent before the Ld. Commissioner. The Ld. Commissioner (A) after going through the records placed before him, concluded that these items have been used by the respondent as part of capital goods. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is used for manufacturing of final product, therefore they are entitled to take Cenvat Credit on these items. He further submits that as the show cause notice have been issued by invoking extended period of limitation and during the period the issue was in dispute whether on these items Cenvat Credit is available or not. Therefore, the extended period of limitation is also not invokable. In these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant have submitted photographs of above capital goods items and narrated the same and use of capital goods for manufacture of their final products i.e. HR Strips and galvanized steel tubes. Further, the appellant have manufactured intermediate capital goods i.e. Acid Tank, Drier, Quenching Tank, Furnace, EOT Crane, Electrical Panel, F.O. Tank, etc. wherein they have used the structural stee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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