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CCE & ST, Tirupati Versus M/s. Manishreni Ferro Alloys Pvt. Ltd.

2016 (7) TMI 631 - CESTAT HYDERABAD

Irregular credit on MS Beam, MS Channels, MS Sections, TMT bars, HR sheets, HR coils, welding electrodes - extended period of limitation invoked - suppression of fact - Held that:- Undisputedly the appellant has furnished returns (ER-1) and also filed details of the credit availed. There is no provision/column in the ER-1 return to mention the prupose/place of use of inputs/capital goods. When returns are filed, it is for the proper officer to conduct scrutiny of the returns and inform the asses .....

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e omission to give correct information is not suppression of facts - Revenue has miserably failed to establish the allegation of suppression of facts. In such circumstances, the demand raised invoking extended period is unsustainable. - Decided in favour of assessee. - E/21899/2014 - Final order No.A/30439/2016 - Dated:- 5-5-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) Shri J.V.S. Chakarvarthy, Assistant Commissioner (AR) for the Appellant Shri P. Dwarakanath, Advocate for the Responden .....

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he Commissioner (Appeals) observed that the respondent herein has produced the certificate issued by Chartered Engineer to establish how the subject items were used in the factory. So also photograph of the various capital goods fabricated using the subject items like furnace, raw material handling system, conveyor, EOT crane moving system, pollution control system etc., was produced. The original authority denied credit drawing support from the decision of Vandana Gobal Ltd., case [2010 (253) E .....

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that credit is admissible on MS items used for fabrication of chimney of D.G. set. 4. The learned AR Sri J.V.S. Chakarvarthy vehemently argued that Commissioner (Appeals) erred in not following the judgment in Vandana Global Ltd., case. He submitted that credit is not admissible on MS items, as the photographs were not signed by the Chartered Engineer. That the photographs do not show that steel items were used in the manufacture/fabrication of such machineries. The photographs were taken in ass .....

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e, 2011. The demand is beyond the normal period of one year. Revenue contends that though the factum of avialment of credit on steel items and welding electrodes was stated to be reported to the department by way of submission of copies of the invoices along with returns, the prupose/place of use of the said items was never intimated to the department. I am not able to find any merit in this contention. Undisputedly the appellant has furnished returns (ER-1) and also filed details of the credit .....

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