TMI Blog2017 (1) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that: - the Adjudicating Authority have not negated the assertions of the respondent-assessee and moreover the issue of Modvat/Cenvat credit, on the disputed items, was subjudice before four different Authorities and even this Tribunal had taken different views, under similar facts and circumstances. Accordingly, the Id. Commissioner have found that no case of any contumacious conduct, conceal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s time barred as under the facts and circumstances extended period of limitation was not invokable. 2. The brief facts of the case are that the appellant is engaged in manufacturer of V.P. Sugar Molasses falling under Central Excise Tariff Sub-heading No. 17011190 17031000 respectively of the first Schedule to the Central Excise Tariff Act, 1985. They availed Cenvat credit on inputs capit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urse of statement recorded of the Authorized Representative working as Senior Commercial Manager, Mr. Atul Sharma, on 23/03/2009, it was stated that Nickel Screen has been used in centrifugal machines. The said Nickel Screen is required to be replaced from time to time. The Steel Tubes have been used for transporting Cane Juice or Sugar Syrup from one stage to other stage in connection with manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee and moreover the issue of Modvat/Cenvat credit, on the disputed items, was subjudice before four different Authorities and even this Tribunal had taken different views, under similar facts and circumstances. Accordingly, the Id. Commissioner have found that no case of any contumacious conduct, concealment etc., is found or made out and accordingly allowed the appeal of the respondent-assessee h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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