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2016 (9) TMI 37 - CESTAT KOLKATA

2016 (9) TMI 37 - CESTAT KOLKATA - TMI - Extended period of limitation of five years - time barred demand - admissibility of Cenvat credit - MS Channels/Beams/Joists which are used for making support structures for the machinery/capital goods - Held that:- there were conflicting views given by the courts, during the relevant period, regarding admissibility of Cenvat Credit on the impugned items which was decided only by the larger Bench in the case of Vandana Global Ltd. v. CCE, Raipur [2010 (4) .....

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ate 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 Chatterjee (Advocate) appeared on behalf of the Appellant. Learned Advocate Shri Ravi Raghavan argued that a Cenvat Cred .....

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osed upon the Appellant. Learned Advocate submitted that the issue is regarding admissibility of Cenvat Credit on MS Channels/Beams/Joists which are used for making support structures for the machinery/capital goods. It is the case of the Appellant that on the issue of admissibility of Cenvat Credit on these items conflicting views were being expressed by courts and the matter was resolved by the larger Bench decision in the case of Vandana Global Ltd. v. Commr. C.Ex., Raipur [2010 (253) ELT 440 .....

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td.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) .....

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4. Shri S.S.Chattopadhyay, Supdt.(AR) appearing on behalf of the Revenue argued that extended period of limitation is applicable in the present proceedings in view of Hon ble Allahabad High Court s decision in the case of Bajaj Hindusthan Ltd. Union of India [2013 (295) ELT 20 (All.)]. Ld.AR made the Bench go through para 31 of this case law to argue that under similar facts and for similar items, where Cenvat Credit was taken, it has been held by Hon ble Allahabad High that penalty under Secti .....

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d Cenvat Credit of items like MS Channels/Beams/Joists/ Shed Extension for making support structures. There 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 p .....

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