TMI Blog2016 (9) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... bove observations and the settled proposition of law it is held that extended period of five years is not applicable in the present case. - Decided in favour of appellant - Appeal No. E/71402/13 - ORDER No. FO/A/75923/2016 - Dated:- 29-8-2016 - Shri H. K. Thakur, Member(Technical) Shri Ravi Raghavan, Advocate Ms.Satabdi Chatterjee, Advocate for the Appellant Shri S.S.Chattopadhyay, Supdt.(AR) for the Revenue ORDER Per Shri H. K. Thakur This Appeal has been filed by the Appellant against Order-in-Appeal No.40/CE/BBSR-II/2013 dated 23.08.2013 passed by the Commissioner(Appeals) of Central Excise, Customs Service Tax, Bhubaneswar as first appellate authority. 2. Shri Ravi Raghavan (Advocate) and Ms.Satabdi Chatt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e relied upon the following case laws to argue that extended period will not be applicable:- (i) Aarti Industries Ltd.v.CCE ST, Surat-II [2016 (335) ELT 775 (Tri.)] (ii) Shree Narmada Khand Udyog Sahkari Mandli Ltd. v. CCE ST, Surat-II [2015 (329) ELT 820(Tri.-Ahmd.)] (iii) Diamond Power Infrastructure Ltd. v. CCE ST, Vadodara-II [2015 (40) STR 825 (Tri.-Ahmd.)] (iv) Simbhaoli Sugars Ltd.v.CCE, Meerut-II [2016 (325) ELT 328 (Tri.)] (v) Ultra Tech Cement Ltd.v.CCE, Raipur [2016 (332) ELT 356 (Tri.Del.)] (vi) CCE, Raipur v. Hi-Tech Power Steel Ltd. [2015 (315) ELT 428 (Tri.Del.)] (vii) CCE, Cus. ST, Daman v. N.R. Agarwal Industries Ltd. [2014 (300) ELT 213 (Guj.)] (viii) CCE, Raipur v. Orion Fe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were conflicting views on the admissibility of Cenvat Credit on items utilised in making support structures etc. in the factory premises. The issue was finally resolved by the larger Bench decision in the case of Vandana Global Ltd. v. Commr. C.Ex., Raipur (supra). It is observed from the case law Bajaj Hindusthan Ltd. v. Union of India (supra) that the issue of applicability of extended period was not the point of deliberation. On the other hand Hon ble Gujarat High Court in the case of CCE, Cus. ST, Daman v. N.R. Agarwal Industries Ltd. (supra) specifically held in para 6 of this order, as follows, to the effect that extended period is not applicable in such circumstances:- 6. From the above facts it could very well be seen that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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