TMI Blog2017 (6) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. Therefore, there is absolutely no case of suppression of facts on part of the appellant in availing the CENVAT Credit on the furnace oil - demand is time barred - appeal allowed on limitation - decided in favor of appellant. - E/1414/09 - A/87623/17/SMB - Dated:- 30-5-2017 - Shri Ramesh Nair, Member (Judicial) Shri T.C. Nair, Advocate for Appellant Shri Ashutosh Nath, AC (AR) for Respondent ORDER Per: Ramesh Nair The fact of the case is that the appellant is running Hotel, wherein they have obtained a Central Excise Registration for manufacture of excisable goods namely, cakes, pastries, cookies chocolates, which are prepared in the Bakery Kitchen section only. The appellant availed CENVAT Credit in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, whereas the same is not applicable in the case of furnace oil. Therefore, taking recourse of Rule 6, credit in respect of furnace oil cannot be denied. 2.1 He further submits that the demand is time barred as the period involved is 2002-04, whereas the show-cause notice was issued on 17.8.2006. The appellants have, at the time of obtaining the registration, declared the entire hotel as their factory premises. They have been filing the monthly returns as well as returns in respect of CENVAT Credit availed, wherein the entire facts have been declared to the Department. Therefore, there is no suppression of facts on the part of the appellant. Accordingly, the demand of CENVAT Credit is time barred. He placed reliance on the followin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter, it was also interpreted the term or for any other purpose . Accordingly, this letter reveals the entire facts of availment of CENVAT Credit on the furnace oil by the appellant. From the above letter, it can be seen that entire information regarding availment of CENVAT Credit on the furnace oil was in the knowledge of the department. Therefore, there is absolutely no case of suppression of facts on part of the appellant in availing the CENVAT Credit on the furnace oil. Therefore, the extended period invoked by both the lower authorities is not sustainable. Accordingly, the demand is clearly time barred. 5. Since I formed my view on the limitation itself, I need not to go into the merit of the case. Therefore, the impugned order is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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