TMI Blog2017 (3) TMI 1072X X X X Extracts X X X X X X X X Extracts X X X X ..... y records and after filing the due returns, the demand is hit by bar of limitation. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 55683 of 2013 SM - FO/ 51843 /2017-(SM) - Dated:- 9-2-2017 - Ms. Archana Wadhwa, Member (Judicial) Shri Abhas Mishra, Advocate for the Appellants Shri Dharam Singh, AR for the Respondent ORDER After hearing both sides duly represented by Shri Abhas Mishra, learned advocate appearing for the appellant and Shri Dharam Singh, learned DR appearing for the Revenue, I find that the appellant is engaged in the manufacture of steel ingots and was availing the Cenvat credit of duty paid on inputs and capital goods in terms of Cenvat Credit Rules, 2004. 2. During the perio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record as regards the use of items in the fabrication of capital goods. The Hon ble Supreme Court in the case of Commissioner of Central Excise, Jaipur vs. Rajasthan Spinning Weaving Mills Ltd. [2010 (255) ELT 481 (SC)] has held that steel plates and MS channels used in fabrication of chimney for diesel generating set are eligible, cenvatable items. By following the said decision, Tribunal in the case of Lafarge India Pvt. Ltd. vs. CCE, Raipur [2016-TIOL-2875-CESTAT-DEL] has held that use of various steel items for fabrication of capital goods and their accessories inside the manufacturers premises are eligible for credit by applying user test . 5. Apart from the above, I also find that the demand is squarely barred by limita ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eturns 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. Apart from that, we find that during the relevant period, there were decisions in favour of the assessee, which came to be reversed only with the declaration of the law by the decision of the Larger Bench of the Tribunal in the case of Vandana Global Ltd.(supra). As such, it is well settled law that if during the relevant period, the decisions of the higher authorities are in favour of the assessee and the law was revers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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