TMI Blog2015 (10) TMI 1686X X X X Extracts X X X X X X X X Extracts X X X X ..... is no evidence on record that the use of such inputs was made by the Appellant in creation of support structures for the machinery. The claim of the Appellant is supported by the Chartered Engineer’s certificate and therefore, the CENVAT Credit of input used in the manufacture of capital goods, cannot be denied - In view of the confusion on the issue, Appellant had a bonafide belief that credit on the inputs was admissible and the extended period cannot be invoked as the same issue was settled by the Larger Bench judgment in the case of Vandana Global Ltd Vs CCE Raipur (2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)). Under the circumstances, the extended period cannot be invoked against the Appellant and no penalty can be imposed under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lower authorities to the extent that the materials i.e. C.S. Bars, M.S. Channels/Angles/Plates, HR Coils/Steel Plates etc are used in the manufacture of capital goods. It was the case of the learned Advocate that the inputs mentioned above are not used for making support structure for the machines. The learned Advocate also argued that the show cause notice pertains to the period April 2005 to October 2009, is time barred as credit taking entries are upto 07.03.2009, whereas the show cause notice was issued on 29.03.2010 3. Shri S.K. Shukla, Authorised Representative appearing on behalf of the Revenue made the Bench go through the Paras 21, 21.1 21.2 of the Order-in-Original passed by the Adjudicating authority and argued that the ite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is obtained which is contrary to the certificate given by the Appellant. The stand of the Appellant before the Adjudicating authority right from the beginning is that the inputs are used in the manufacture of the capital goods. There is no evidence on record that the use of such inputs was made by the Appellant in creation of support structures for the machinery. The claim of the Appellant is supported by the Chartered Engineer s certificate and therefore, the CENVAT Credit of input used in the manufacture of capital goods, cannot be denied as the same is not barred by the Larger Bench judgment in the case of Vandana Global Ltd Vs CCE Raipur [2010 (253) ELT 440 (LB)]. 5. On the time bar aspect, it is observed that the issue of admissibi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
