TMI Blog2014 (3) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... ture of excisable as well as non-excisable items. When these facts are in the knowledge of the department, SCN dated 16.06.2005 for the period January 2003 to May 2004 is barred by limitation as there is no suppression of facts on the part of the respondent - appeal dismissed - decided against Revenue. - E/558/07 Mum - - - Dated:- 20-3-2014 - Ashok Jindal (Judicial Member) For the Appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erate steam which has been used in the manufacture of excisable as well as non-excisable goods. The Revenue issued a show-cause notice on 13.06.2005 by invoking extended period of limitation for the period from January, 2003 to May 2004. The adjudicating authority denied the CENVAT credit on furnace oil. On appeal, the learned Commissioner (Appeals) hold that the demands are barred by limitation a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. I find that the respondent informed to the department on 07.01.2003 through a letter that they are opting for CENVAT credit facility on furnace oil which in turn used for the manufacture of excisable as well as non-excisable items. When these facts are in the knowledge of the department therefore, show-cause notice dated 16.06.2005 for the period January 2003 to May 2004 is barred by limitatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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