TMI Blog2016 (12) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... that MS Angles, Beams, Channels etc., were used by appellants for fabrication of tubes connecting the various machineries. There is no case for the department that the subject items were used for laying foundation or for building/shed. There is no allegation that the subject items were diverted in any other manner. Pipes fall within the definition of capital goods and therefore the subject items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty. On such score, the appeal is allowed on merit as well as on the ground of limitation. CENVAT credit allowed - appeal allowed - decided in favor of appellant-assessee. - E/28338/2013 - Final Order No. A/31089/2016 - Dated:- 31-10-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) Sh. P.V.B.Chary, Advocate for the Appellant. Sh. Guna Ranjan, Superintendent (AR) for the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin the factory and that the credit is admissible as the fabricated goods being components/spares of capital goods. He submitted that the Show Cause Notice is issued by department relying on the decision laid in Vandana Global Ltd., Vs. CCE, Raipur reported in [2010 (253) ELT 440 (Tri-LB)]. It was also argued by the Ld. Counsel that the Show Cause Notice is time barred. The Show Cause Notice is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records it is seen that MS Angles, Beams, Channels etc., were used by appellants for fabrication of tubes connecting the various machineries. There is no case for the department that the subject items were used for laying foundation or for building/shed. There is no allegation that the subject items were diverted in any other manner. Pipes fall within the definition of capital goods and therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant has succeeded and the credit is eligible. The appellant has also put forward the ground of limitation. The Show Cause Notice is issued invoking the extended period even though, the department had full of knowledge with regard to credit availed by the appellant in 2010. No objection was raised by the department after the earlier audit. There is no evidence to establish suppression of fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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