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M/s. Reactive Metals of India Pvt. Ltd. Versus CC, CE & ST, Hyderabad

2016 (8) TMI 538 - CESTAT HYDERABAD

Demand - irregular Cenvat credit on Cement - Period of limitation - Held that:- it can be safely inferred that department was well aware of the credit availed on cement at the time of issuance of the earlier show-cause notice itself. As already mentioned earlier, the period of the earlier show-cause notice and the show-cause notice pertaining to this appeal are overlapping. The dates of the invoices of cement also fall in these overlapping periods. When the demand of part of the items of the sub .....

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itation - 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 of sponge iron are also availing facility of CENVAT credit on inputs and capital goods. During the course of audit, it was observed that appellan .....

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peals) set aside the demand on steel items on the ground of limitation but upheld the demand of ₹ 1,97,559/- availed on cement. Being aggrieved the appellants have preferred this appeal. 2. The learned consultant appearing for the appellant explained that the entire demand is hit by limitation and that the Commissioner(Appeals) has erred in sustaining part of the demand without any justification for invoking the extended period. The notice dt. 08/10/2010 was issued demanding irregular cred .....

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er 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 ₹ 59,20 .....

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the judgments laid in Mundra Ports & SEZ Ltd. Vs. CCE&Cus [2015(39) STR 726 (Guj.)] and Sai Sahmita Storages (P) Ltd. [2011-TIOL-863-HC-AP-CX]. 3. Against this the learned AR strongly argued that credit is not admissible. He submitted that the learned Commissioner has been lenient enough to set aside the credit availed on MS items on the ground of limitation. The disallowance of credit availed on cement is sustainable as held in the judgment of Vandana Global ltd. case [2010(253) ELT 440 .....

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in one invoice is 21/07/2009 (Rs.4,699/-). The invoices of steel items / MS items show various dates from 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 adjudic .....

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