TMI Blog2016 (6) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... credit on cement and CTD Bars, these items were neither used as capital goods nor as input for manufacture of Capital goods for the reason that Cement and CTD bars were admittedly used for making civil structure i.e. foundation for erection or installation of furnace. Though it is made for erection or installation of machinery but it is civil construction like building construction therefore credit on CTD bar and cement is not admissible. As regard limitation in respect of credit taken on CTD bars and Cement, since appellant have not disclosed the fact about use of these material to the department, it amounts to suppression of facts therefore the extended period is rightly invoked. In case of Commissioner of Customs and Central Excise, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t material like cement, angles, channels, electrodes, CTD Bars and H.R. Plates. Ld. Lower authorities denied the Cenvat credit on the ground that all these materials are for general purpose, structural items used for carrying out civil engineering work and therefore could not be treated as accessories of machines installed in the factory. It was also contended that longer period is invokable as the appellant has suppressed the fact of availing Cenvat credit on these ineligible items. 3. Shri. Vinod Awtani, C.A. appearing on behalf of appellant submits that as regard the items namely cement, angles, channels, electrodes, CTD Bars and H.R. Plates submits that these items were used as parts of charging roller table/Mill platform/cooling bed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -MAD-CX] (e) Mundra Ports and Special Economic Zone Ltd Vs. Commissioner of Central Excise and Customs[2015-TIOL-1288-HC-AHM-ST] (f) ACC Ltd Vs. Commissioner of Central Excise, Nagpur [2009(237) ELT 573(Tri. Mumbai)] (g) G.M.R. Industries Ltd. Vs. Commissioner of C. Ex. Visakhapatnam-I[2009(241) ELT 388(Tri. Bang.)] He also submits that the issue of Cenvat credit on these items is debatable right from beginning and various conflicting judgments were passed therefore issue was referred to the Larger Bench in case of Vandana Global Ltd Vs. Commissioner of C. Ex. Raipur[2010(253) ELT 440(Tri. LB)]. In this circumstances, extended period of limitation cannot be invoked. He further submits that on the same issue for the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion material or supporting structural steel. He submits that in the Larger Bench judgment of Vandana Global Ltd(supra) Tribunal has held that steel items used for supporting structural are neither input nor capital goods, he further relied upon the judgment in case of Upper Ganges Sugar Industries Ltd Vs. Commr. of C. Ex. Meerut-II[2013(293) ELT 186(All.)] 5. I have carefully considered the submissions made by both sides and perused the record. 6. I find that items such as channel, angles, H.R. Plates, welding electrodes were admittedly used in the manufacture of parts of furnace and other machinery. In the appellants own case in the adjudication order dated 27/12/2007 credit was allowed, on these items, which was accepted by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C-ALL-CX] Honble High Court held that there is willful suppression of material fact by the assessee as well as contravention of the provisions of the Act and rules. The fact of the said judgment are more or less similar to the facts of the present case therefore Ld. lower authority rightly invoked the extended period. Hence the demand of Cenvat credit in respect of CTD bars and Cement is sustainable. In view of the my above discussion, the credit in respect of Channal, Angles, HR Plates, welding Electrodes are allowed. Credit on CTD bars and Cement is disallowed. Adjudicating authority shall re-quantify the demand and penalty and interest commensurate to re-quantified amount of demand. Appeals are partly allowed in above terms. (Order p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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