TMI Blog2018 (4) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... 013 thereafter some correspondence were taken place between the department and the appellant - it is clear that they have not suppressed any fact as regard availment of credit of the locomotive therefore department should have issued the show cause notice within normal period of 1 year which the department failed to do so - extended period not invokable - appeal allowed - decided in favor of appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit was taken in June 2013 and the intimation thereof was made to the department on 6.8.2013. Show cause notice was issued after normal period of 1 year despite the entire fact was disclosed to the department, therefore the demand is time barred. She submits that even on merit also credit is admissible in the light of the following judgments: (i) Jayaswal Neco Ltd. vs. CCE 2015 (319) ELT 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ible either as capital goods or inputs. 4.On careful consideration of the submissions made by both disposed of only on the point of limitation. The appellant have availed the credit in the month of June 2013 and thereafter they intimated to the department regarding the availment of credit on locomotive vide their letter dt. 6.8.2013 thereafter some correspondence were taken place between the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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