TMI Blog2016 (8) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... he entire demand would be time barred. The contention of the department that credit availed on cement came to light only in audit is not tenable. The Revenue has failed to establish why the credit availed on cement was not made part of the earlier show-cause notice, when these items were availed during such period also. Therefore, the entire demand is barred by limitation - Decided in favour of appellant with consequential relief - Appeal No. E/3123/2011 - - - Dated:- 13-1-2016 - Ms. Sulekha Beevi, C.S., Member(Judicial) Shri P. Dwarakanath, Consultant for the appellant Shri S.V. Nair, Authorised representative for the respondent ORDER [Order per: Sulekha Beevi, C.S.] The appellant who are engaged in the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued earlier alleging irregular availment of credit on MS items taken during the period January 2007, May, 2007 to November 2007 and April 2008. After due process of law, the Assistant Commissioner, vide Order-in-Original dt. 19/01/2009 dropped the proceedings thus allowing the credit on MS items, observing that the MS items were used as support structures for pollution control equipment and other parts of plant/machinery. The show-cause notice of the present appeal was thereafter issued for the period January 2007 to August 2009. The periods of these two show-cause notices overlap and in the later notice, the credit amount of ₹ 59,200/- allowed on MS items by the earlier proceedings was deducted. That these facts would establish tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om January 2007 upto 30/05/2009. The invoice of cement shows various dates from 08/02/2008. The dates of these invoices of MS items and cement show that appellant has taken credit on these items from 31/01/2007 till 21/07/2009 (January 2007 to August 2009) intermittently. In the impugned order, it was held by the Commissioner(Appeals) that as the issue of availing credit on MS items was adjudicated in the earlier order dt. 19/01/2009, the department was aware of the availment of credit on steel items and therefore the demand on steel items is hit by limitation. If that be so, invoices show procurement of cement on intermittent dates from 31/01/2007 to 21/07/2009. It can be safely inferred that department was well aware of the credit availed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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