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2015 (10) TMI 1686 - CESTAT AHMEDABAD

2015 (10) TMI 1686 - CESTAT AHMEDABAD - 2015 (329) E.L.T. 820 (Tri. - Ahmd.) - Admissibility of CENVAT Credit - Capital goods - Invocation of extended period of limitation - Held that:- Once a certificate from an appropriate and competent authority has been furnished by the Appellant, then it is not open to the Adjudicating authority to question that certificate unless another opinion from an expert is obtained which is contrary to the certificate given by the Appellant. The stand of the Appella .....

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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 11AC of Central Excise Act, 1944. - Decided in favour of assessee. - Appeal No.E/442/2012 - Order No. A/10765 / 2 .....

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t. 2. Shri Vinay Kansara, learned Advocate appearing on behalf of the Appellant argued that these items are used in the manufacture/fabrication of Process Vessels, Storage Tanks, Oliver, Crystalizer, Vacuum Pan, Vapour Line Juicer Heater, Sulphur Furnace etc which are capital goods and are covered within the definition of input given under Rule 2(k) of CENVAT Credit Rules, 2004. Learned Advocate relied upon the case law of Hindustan Zinc Ltd Vs CCE [2005 (188) ELT 313 (T)] and CCE Vs Madras Ceme .....

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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 .....

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through Para 5.8 of the OIA dt.15.03.2012 passed by the First Appellate Authority, to drive home the point that the irregular CENVAT Credit taken by the Appellant was detected during the Audit by the officers of Central Excise and that the extended period of five years is applicable. 4. Heard both the sides and perused the case records. The issue involved in the present proceedings is with respect to the admissibility of CENVAT Credit on items like C.S. Bars, M.S. Channels/Angles/Plates, HR Coil .....

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is not open to the Adjudicating authority to question that certificate unless another opinion from an expert 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 Appella .....

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