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2016 (2) TMI 764 - CESTAT NEW DELHI

2016 (2) TMI 764 - CESTAT NEW DELHI - TMI - Denial of cenvat credit with regard to the disputed goods - Held that:- In the case of Mastech Technologies Pvt. Ltd. (2013 (5) TMI 241 - CESTAT NEW DELHI), this Tribunal has held that steel items used for fabrication of gantry rails on which EOT Crain runs, would be eligible for cenvat credit as input. In view of the decision in favour of eligibility of cenvat credit on the disputed goods, there is possibility on the part of the appellant to entertain .....

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nt of duty, it is of the considered opinion that the extended period of limitation cannot be invoked for denial of cenvat benefit to the appellant. - Decided in favour of assessee. - Excise Appeal No.E/396/2010 -EX [SM] - Final Order No. 50091/2016 - Dated:- 22-1-2016 - MR. S.K. MOHANTY, MEMBER (JUDICIAL) For the Petitioner : Shri Bipin Garg, Advocate For the Respondent: Smt. Ranjana Jha, D.R. ORDER PER: S.K. MOHANTY This appeal is directed against the impugned order dated 21.01.2010 passed by t .....

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he appellants factory for erection/ installation of supporting structures of various machines/machineries and also extension of the shed. The Cenvat Credit taken on those disputed goods was denied by the Central Excise Department on the ground that those goods are not conforming to the definition of either capital goods or inputs. 3. Shri Bipin Garg, the ld. Advocate appearing for the appellant submits that the disputed goods were used for erecting the structures to bear the load of five number .....

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ate further submits that since the show cause notice was issued on 12.04.2008 for disallowing the cenvat credit taken during the period 2006-07, the same is barred by limitation of time. To support his stand that the show cause notice cannot be issued invoking the extended period of limitation, the ld. Advocate has relied on the judgement of Honble Gujarat High Court in the case of Commissioner of C. Ex., Cust. & S.T., Daman vs. N.R. Agarwal Industries reported in 2014 (300) E.L.T. 213 (Guj .....

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e Department, extended period of limitation has been rightly invoked for confirmation of the cenvat demand. 5. I have heard the ld. Counsel for both sides and perused the records. There were conflicting decisions by various judicial forum with regard to eligibility of cenvat credit on the disputed goods, where the same were used for fabrication of various machines/machinery installed within the factory. I find that in the case of Mastech Technologies Pvt. Ltd. (supra), this Tribunal has held tha .....

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