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2015 (11) TMI 701 - CESTAT NEW DELHI

2015 (11) TMI 701 - CESTAT NEW DELHI - TMI - Denial of CENVAT Credit - Capital goods - Held that:- Allegation against the appellant is that they have availed wrong cenvat credit and action of appellant is suppression of facts. In the show cause notice it was mentioned that the availment of cenvat credit on these items has been explained by the appellant with an evidence and was supported by certificate issued by Chartered Engineer for usage of items in capital goods which both the lower authorit .....

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this case the allegation of suppression of facts is not sustainable against the appellant. Consequently, extended period of limitation is not invokable. - demands against the appellant are barred by limitation. Consequently, impugned order is set aside - Decided in favour of assessee. - Excise Appeal No. 53065 of 2014 - Dated:- 11-5-2015 - Shri Ashok Jindal, Member (Judicial) For the Petitioner : Shri Alok Arora, Advocate For the Respondent : Shri Devender Singh, AR ORDER Per Ashok Jindal : The .....

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ms namely, HR sheets, coil, shape and section etc. The appellant vide their letter dated 2.11.2009 replied that these items were used in plant and machinery. Thereafter, a show cause notice dated 14.12.2011 was issued to the appellant to deny Cenvat credit on the above said items by invoking extended period of limitation. The show cause notice was contested by the appellant. Both the lower authorities have denied the Cenvat credit to the appellant. Aggrieved from the said order, appellant has fi .....

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which is highly time barred. Therefore, demands are not sustainable in the light of decision of High Court of Allahabad in the case of CCE vs. Triveni Engineering & Industries Ltd. [ 2015 (317) ELT 408 (All) ]. Therefore extended period of limitation is not invokable and consequently impugned order qua demand of duty along with interest and imposition of penalty be set aside. 4. On the other hand, learned AR strongly opposed the contention of learned Counsel and submits that the appellant h .....

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pressed available information with intent to avail inadmissible cenvat credit. Therefore the limitation period is invokable. Such allegation was not there in the case of Triveni Engineering & Industries Ltd. 5. Heard the parties. Considered the submissions. 6. I find in the show cause notice and impugned order on one side, the Revenue is alleging that appellant has wrongly taken cenvat credit and on the other hand it is alleged that they have suppressed the facts. If it is a case of wrong av .....

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udit was conducted in the month of March, 2010 and a show cause notice was issued in January, 2012, i.e. after a gap of 22 months. The issue with regard to misstatement or suppression of fact came to the knowledge of the department at the time when the audit was conducted in the month of March, 2010. Under Section 11A of the Act, a notice can be given within one year from the relevant date. In the instant case, the notice was given after 22 months i.e. much beyond the period of limitation . 7. T .....

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