TMI Blog2018 (1) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that: - Admittedly the credit was being availed by reflecting the same in Cenvat credit account, which is a part of the statutory documents. In such a scenario no mala-fide can be attributed to the assessee so as to invoke longer period of limitation - demand barred by limitation. Appeal allowed - decided in favor of appellant-assessee. - E/87195/2017-MUM - A/85060/2018 - Dated:- 5-1-2018 - Mrs. Archana Wadhwa, Member ( Judicial ) Shri Bharat Raichandani ( Advocate ) for Appellant Shri C. Singh ( Asstt. Commr. ) AR for Respondent ORDER Per : Archana Wadhwa The appellant is engaged in the manufacture of Cement/Clinker and during the period of 2013-14, availed the benefit of Cenvat credit of ₹ 1,8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n case reported as Ultra Tech Cement Ltd. 2016 (339) E.L.T. - 127 (Tri.-Hyd.), it was observed that mono block concrete sleepers for Rail track are eligible Cenvatable goods. In the same decision, the demand was held to be barred by limitation inasmuch as the credit was availed by reflecting the same in Cenvat account as also in ER-1 Returns. Similarly in the case of Jindal Steel Power Ltd. Vs CCE, Raipur - 2016 (343) E.L.T. 608 (Tri.-Del.) , concrete sleepers used for laying Railway line within the factory premises was held to be Cenvatable inasmuch as the same were not falling under the exclusion clause of the definition of input. Further in the case of Orient Cement Ltd. Vs CCE, Hyderabad-I - 2017 (51) S.T.R. 459 (Tri.-H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... observed that repair and maintenance of river pump outside the factory premises used for generation of electricity, which is further used in manufacture of final product has a nexus with the manufacture of the final product and such services even if utilized outside the factory premises would be Cenvatable services. Similarly in another decision of the Tribunal in the Ultra Tech Cement Ltd. reported as - 2010 (20) S.T.R. 683 (Tri.-Bombay) , it was held that services availed in respect of thermal power plant situated outside the factory premises cannot be held to be non-cenvatable on the said ground. As such I find that the distinction drawn by Commissioner (Appeals) from the precedent decision on the ground that the sleepers were used ..... X X X X Extracts X X X X X X X X Extracts X X X X
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