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M/s Arofine Polymers Ltd Versus Commissioner of Central Excise, Pune-I

2015 (11) TMI 243 - CESTAT MUMBAI

Denial of CENVAT Credit - Invocation of extended period of limitation - held that:- Prior to reference of this Vandana Global Ltd case [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB) ] to the Larger Bench of this Tribunal, in various judgments the Tribunal allowed the credit of structural steel item and thereafter one of the Division Bench of this Tribunal had contrary view and matter was referred to the Larger Bench. Under this position of law on the issue of Cenvat Credit in respect of structural s .....

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Credit availed in respect of goods namely Angles, Channels, Tubes Rails etc. In all other judgments cited by the Ld. Counsel, this Tribunal has taken consistent view that since admissibility of Cenvat credit in respect of structural steel items is an issue of interpretation of Cenvat Rules, therefore extended period of limitation is not invokable. - Decided in favour of assessee. - Appeal No. E/147/12-MUM - Dated:- 12-5-2015 - Ramesh Nair, Member (J) For the Appellant : Ms Padmavati Patil, Adv F .....

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els, Tubes, Rails, etc. and this material they used for fabricated platform which inturn used for Erection of reactors which is capital goods. The appellant has availed the Cenvat credit on such material considering it as input; it is used in the fabrication of Platform and excise duty discharged on the platform. Show cause notice was issued proposing denial of Cenvat credit and in the adjudication the demand of Cenvat Credit amounting to ₹ 4,53,521/- and equal amount of penalty and intere .....

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submits that ratio of the Vandana Global Ltd. case is not applicable in the present case for the reason that the appellant has taken credit on the steel material as input which has been directly used in the fabrication of platform which is used for erection of reactors within the factory of the appellant. Since the appellant has discharged excise duty on the platform treating it as excisable goods, the Cenvat credit in respect of such steel material is admissible. Hence Vandana Global Ltd. judg .....

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lobal Ltd. It is her submission that under this position of law extended period for demanding Cenvat credit is not correct. In support of her submission she placed reliance on following judgments: (a) Commissioner of C.Ex. Cus. & S.T. Daman Vs. N.R. Agarwal Industries [2014 (300) E.L.T. 213 (Guj.)] (b) ITC Ltd. Vs. Commissioner of Central Excise, Salem [2012 (285) E.L.T. 291 (Tri. Chennai)] (c) Commissioner of C.Ex. Raipur Vs. Orion Ferro Alloys Pvt. Ltd. [2010 (259) E.L.T. 84 (Tri-Del.) (d) .....

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