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M/s. Topworth Steels & Power Pvt. Ltd. Versus The Commissioner, Customs & Central Excise, Raipur

Cenvat credit - various iron and steel articles - steel items used in fabrication of capital goods and welding electrodes, Oxygen Gas and LPG Gas used in the manufacture of capital goods or for repair of the same - Held that:- without going into the factual aspect as to whether the iron and steel articles were used for construction or as supporting structurals, in view of the decision of Hon’ble Gujarat High Court in the case of Mundra Ports & Special Economic Zone Ltd. [2015 (5) TMI 663 - GUJAR .....

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t was being availed after reflecting the inputs in the statutory RG-23 D Part-I and Part-II records. The fact of availment of credit was also being reflected in the statutory returns being filed with the Revenue. Non-disclosure of a fact for which there is no column in the records or in the returns, does not ipso facto lead to the conclusion that such non-disclosure is with malafide intention, especially, when there is no legal obligation on the part of the assessee to disclose a particular fact .....

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uch refercne can be made to Chhattisgarh High Court in the case of Ambuja Cements Eastern Ltd. Vs. Commissioner of Central Excise, Raipur [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT] wherein welding electrodes used for repair and maintenance purpose were also held to be cenvatable. Similarly, in the case of Hindustan Zinc Limted Vs. Union of India [2008 (7) TMI 55 - HIGH COURT RAJASTHAN], the Hon’ble High Court allowed the CENVAT Credit on the welding electrodes. By following said decision, we h .....

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cates for the appellant and Shri R.K. Mishra, DR for the respondent, we find that the appellants are engaged in the manufacture of Sponge Iron falling under Chapter 72 of the First Schedule of Central Excise Tariff Act, 1985. The appellants availed CENVAT Credit of the duty paid on Bars, Angles, Channels, Joists. HR Coils, Beams, Rails, Plates, G.C. Sheets etc besides availing credit on cement, the welding electrodes, Oxygen Gas, LPG Gas etc. 2. Revenue by entertaining a view that the said items .....

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use by sustaining the same in the air. They contended that the use of the said items not being in dispute the availment of credit was proper and legal. As regards welding electrodes, Oxygen Gas and LPG Gas used in the manufacture of capital goods or for repair of the same, they relied upon the Tribunal in the case of Jindal Stainless Limited Vs. Commissioner of Central Excise, Visakhapatnam [2008 (230) ELT 125 Tri-Bang.] 3. The adjudicating authority did not find further favour with the above c .....

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id down that even if the iron and steel articles were used as supporting structurals, they would not be eligible as modvatable items inasmuch as the amendment which came into force on 07.07.2009 was only a clarificatory amendment and as such, is to be held as retrospective. However, we find that the said decision of the Larger Bench of the Tribunal was considered by the Hon ble Gujarat High Court in the case of Mundra Ports & Special Economic Zone Ltd.- 2015 (04) LCX0197 and stands virtually .....

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se, we find the demand to be barred by limitation. Admittedly, the show cause notice stands issued on 30/09/2008, for the period, September, 2007 to December, 2007. The lower Authorities have invoked the extended period only on the sole ground that the appellant was aware of the fact that the credit is not admissible and still, they took the credit. We find no appreciable reasons for observing so. Admittedly, the credit was being availed after reflecting the inputs in the statutory RG-23 D Part- .....

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