TMI Blog2015 (1) TMI 1212X X X X Extracts X X X X X X X X Extracts X X X X ..... ant time. Further learned counsel also submitted the statement which shows the materials received, supplier’s name and the usage of the same in the factory. Moreover I also find that the submission of the learned counsel that because of the views prevailing during the relevant time taken by different Benches of this Tribunal, the respondent could have entertained a bona fide belief regarding their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Per: B.S.V. MURTHY Respondent availed cenvat credit of central excise duty paid on MS Sheets, Plates etc. which were used in the factory for maintenance and repair and expansion of their factory. Taking a view that these items are not covered by the definition of capital goods and hence the respondent should not have availed the credit, proceedings were initiated demanding the cenvat cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aken by the learned Commissioner is totally incorrect. The respondents had not furnished the details of the actual usage of said capital goods received in the factory. Therefore there was a clear suppression. Further he also submits that the respondents should not have taken the credit since the definition of capital goods do not cover these items at all and therefore it cannot be said that they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... LT 456 (Tri.-Del.) c) CCE, Indore Vs. Navin Chemicals Enterprises - 2002 (147) ELT 234 (Tri.-Del.) d) Andhra Pradesh Paper Mills Ltd. Vs. CCE C, Visakhapatnam 2009 (240) ELT 555 (Tri.-Bang.) 4. I have considered the submissions made by both the sides. Ongoing through the records it is found that respondents had filed ER-1 returns and has also given the details of the credit taken even t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could not have been invoked as submitted by the learned counsel. Under these circumstances, I am unable to consider the stand taken by the Revenue and argued by the learned AR. At this stage learned AR would request that the matter may be remanded for fresh consideration of the actual usage of the materials. Since invocation of extended period in my opinion is not at all correct, I do not conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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