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M/s. Gupta Synthetics Limited Versus Commissioner of Central Excise & S.T., Vapi

2015 (10) TMI 1679 - CESTAT AHMEDABAD

Denial of CENVAT Credit - Bar of limitation - Held that:- Materials were used for fabrication of machines namely, Winder Frame, Air Handling System, Cooling System, Dryer Structure etc. It is contended that weight, size and nature of the machines was such that its fabrication/ fixing to structures was essential with nuts and bolts because the attachment is not permanent and what is attached can be easily detached It is categorically stated that these items were used to install the machines at th .....

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ly to show cause notice, which was not disputed by the adjudicating authority.

Demand is barred by limitation. The appellant availed credit on these items and declared in their ER-1 returns. These items were used in various machineries. This fact was not refuted by the department. No material was available that the appellants suppressed the fact with intent to evade payment of duty. - impugned order can not be sustained on merits as well as on limitation. - Decided in favour of assess .....

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it of ₹ 12,52,642/- alongwith interest and to impose penalty. It has been alleged that the appellants during the period from 2005-06 to 2007-08 wrongly availed the CENVAT credit on MS Channels, Angles, M.S. Bars, Beams etc., falling under Heading No. 72.14 and 72.16 of the Central Excise Tariff Act, 1985, which are not covered under the definition of capital goods as specified under Rule 2(a) of the Central Excise Rules, 2004. It has further been alleged that Chapter 72 has not been specif .....

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amely, Winder Frame, Air Handling System, Cooling System, Dryer Structure for the plant and machinery, and is covered under Clause (iii) of Rule 2(a) of the said Rules. He further submits that findings of the lower authorities that these materials were used in building material without any evidence. It has further been submitted that the appellant disclosed the use of these items in their monthly ER-1 returns in detail. He submits that the entire demand is barred by limitation. He filed written .....

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ind that in reply to show cause notice, it is stated that these materials were used for fabrication of machines namely, Winder Frame, Air Handling System, Cooling System, Dryer Structure etc. It is contended that weight, size and nature of the machines was such that its fabrication/ fixing to structures was essential with nuts and bolts because the attachment is not permanent and what is attached can be easily detached It is categorically stated that these items were used to install the machines .....

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t failed to produce any material that these items were used as building materials. But, the appellant had given detailed use of these items in fabrication of machines in reply to show cause notice, which was not disputed by the adjudicating authority. 5. Learned counsel strongly relied upon the decision of the Hon ble Madras High Court in the case of CCE & ST vs. India Cements Limited - 2014 (310) ELT 636 (Mad). In that case, the assessee was engaged in the manufacture of Cement. The assesse .....

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