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Dewan Sugar Mills Versus C.C.E., Meerut-II

2016 (11) TMI 1280 - CESTAT ALLAHABAD

Demand - credit availed on capital goods and welding electrodes - time bar - Held that: - proper description of the inputs and capital goods along with the Tariff Heading have been given. Further the nature of input whether raw material, component, packing material, catalyst etc. have also been given. Simultaneously the utilisation of input for particular capital goods have also been specifically given. Having considered the rival contentions I find that no case of non-declaration or mis-declara .....

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time of taking credit and accordingly the extended period of limitation is not invokable. In this view of the matter the demand in dispute being wholly attributable to the extended period is set aside. Accordingly the impugned order is set aside and the appeal is allowed. The appellant should be entitled to consequential benefits, if any, in accordance with law. - Appeal No. E/2765/2007-EX(SM) - Final Order No. 70762/2016 - Dated:- 30-8-2016 - Shri Anil Chaudhary, Member (Judicial) Present for .....

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Court remanded the matter back to this Tribunal by setting aside the final order with observations and directions of as follows: - We are of the view that the Tribunal ought to have specifically dealt with the grounds which had weighed with the Adjudicating Authority and the Commissioner (Appeals) in applying the extended period of limitation. Both the authorities have noted that the assessee had made suppression of fact in regard to the material which was used while filing declaration and avai .....

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and contentions of the parties open on the applicability of the extended period of limitation. Similarly, if the Tribunal does come to the conclusion that the extended period of limitation was validly invoked, all the questions on merits are also kept open for adjudication before the Tribunal. In that view of the matter, it is not necessary to answer the question of law as formulated. - 2. Heard the parties. 3. Having considered the rival contentions I find that the admitted facts on record, as .....

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nvoices against which the appellant availed Cenvat credit on capital goods and inputs. It is further alleged the appellant was asked to submit the said statements as provided under the said rules by the Superintendent vide letters dated 31st of October 2001 and reminder dated 24/12/2001 and 16/03/2002. But the appellant failed to submit the requisite statement. It therefore, appeared to revenue that the appellant intentionally avoided to file such a return to avail inadmissible Cenvat credit and .....

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