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2016 (6) TMI 274 - CESTAT MUMBAI

2016 (6) TMI 274 - CESTAT MUMBAI - 2016 (344) E.L.T. 375 (Tri. - Mumbai) - Cenvat credit on material like cement, angles, channels, electrodes, CTD Bars and H.R. Plates. Ld. - denial of claim 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 - extended period of limitation invoked - Held that:- In the present case channel, angles, H.R. .....

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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, Ghaziabad Vs. M/s. Rathi Steel and Power Ltd [2015 (5) TMI 168 - ALLAHABAD HIGH CO .....

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bars and Cement is disallowed. Adjudicating authority shall re-quantify the demand and penalty and interest commensurate to re-quantified amount of demand. - Decided in favour of assessee in part. - Appeal No. E/1377, 1381/10 - Final Order Nos. A/86562-86563/2016-WZB/SMB - Dated:- 17-3-2016 - Mr. Ramesh Nair, Member (Judicial) For the Petitioner : Shri. Vinod Awtani, C.A. For the Respondent : Shri. H.M. Dixit, Asstt. Commissioner(A.R.) ORDER PER : RAMESH NAIR These two appeals are directed agai .....

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he 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, chan .....

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disallowed whereas use of these items are same as shown in the Order-in-Original dated 27/12/2007 where credit was allowed. Department has accepted order allowing credit and not filed any appeal therefore credit on angle, channel, HR Plates was wrongly disallowed. As regard welding electrodes, he submits that this also used for fabrication of plant and machinery within the factory of the appellant therefore used as part of capital goods. He submits that as regard the Cenvat credit on CTD Bars an .....

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ble Bombay High Court] (c) M/s. Thiru Arooran Sugars Vs. Custom, Excise and Service tax Appellate Tribunal [2015-TIOL-1734-HC-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 .....

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e for period October, 2001 to September, 2003 on 3/11/2006. It is his submission that it is settled law that once any show cause notice is issued, second show cause notice on the same issue cannot be issued for longer period for this reason also demand in Appeal No. E/1377/10 almost time bar. In Appeal No. E/1381/10 since issue involved is of interpretation of admissibility of the Cenvat credit and the matter was referred to the larger bench, demand in this case also time bar. He placed reliance .....

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OL-1823-CESTAT-DEL] (f) Nazam Sugar Factory Vs. Collector of Central Excise, A.P.[2008(9) S.T.R. 314(S.C.)] 4. Shri. H.M. Dixit, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that all the subject goods are in the nature of either civil construction 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 stru .....

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2/2007 credit was allowed, on these items, which was accepted by the department. In appeal No. E/1381/10 by order in original dated 30/3/2007 items used for the same purpose, credit was disallowed. I further found that in view of the Honble Supreme Court judgment in Rajasthan Spinning and Weaving Mills Ltd(supra) credit was allowed on material used for fabrication of Chimney that shows that if steel items is used for fabrication/manufacture of Capital goods credit should be allowed. On the same .....

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