TMI Blog2015 (10) TMI 1127X X X X Extracts X X X X X X X X Extracts X X X X ..... discussed here in above in para 1 is a fact whether they have been used by the appellant for fabrication of capital goods or part of capital goods or used as input in manufacturing of final product or not. This fact is ascertainable by the report of the Charted Engineer produced before me. Therefore, except for the iron and steel bars I allow Cenvat Credit to the appellant as usage of iron and steel bars have not been discussed by the Charted Engineer in his report. Further, the Ld. Counsel for the appellant has also contested the issue of limitation on the ground that show cause notice has been issued on 24.02.2012 for the period 2007-08 to 2011-12 as issue was settled by this Tribunal in the case in the case of Vandana Global [2010 (4) TM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these items. In some of the items he has allowed Cenvat Credit. But the items mentioned herein above were found by ld. Commissioner (A) were neither input nor capital goods and appellant is not maintaining any records of fabrication of capital goods and usage thereof. No documentary evidence has been produced by the appellant before the lower authorities as well as before this Tribunal. Therefore, Cenvat Credit is not available to the appellant. To support his contention he relied on the decision in the case of Bajaj Hindustan Ltd. Vs. UOI-013 (295) ELT 20 (Allbd). 4. Heard the parties. Considered the submissions. 5. The short issue involved in the matter is that whether the appellant is entitled to take Cenvat Credit on the items men ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Charted Engineer produced before me. Therefore, except for the iron and steel bars I allow Cenvat Credit to the appellant as usage of iron and steel bars have not been discussed by the Charted Engineer in his report. Further, the Ld. Counsel for the appellant has also contested the issue of limitation on the ground that show cause notice has been issued on 24.02.2012 for the period 2007-08 to 2011-12 as issue was settled by this Tribunal in the case in the case of Vandana Global vide Order dated 30.04.2010. Therefore, I hold that for the period prior to 30.04.2010 extended period of limitation is not invokable. In these circumstances, whatever the demand pertains to the period 30.04.2010 till 31.03.2012 pertaining to denial of Cenvat C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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