TMI Blog2018 (4) TMI 1388X X X X Extracts X X X X X X X X Extracts X X X X ..... een held to be Cenvatable in the Tribunal’s decision in the case of Ramsons TMT Pvt. Ltd. Vs. CCE, Nagpur [2016 (5) TMI 1119 - CESTAT MUMBAI] - credit allowed. Time limitation - Held that: - entire credit was availed by the appellant by reflecting the same in Cenvat Credit Account and in absence of any positive evidence to show that there was any suppression or misstatement on the part of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ground that the appellant have not shown appropriate use of the said inputs. Accordingly, Cenvat credit to the tune of around ₹ 7,49,913/- stands disallowed to them. 2. It is seen that that the appellant during the course of adjudication as also appellate proceedings before Commissioner (Appeals) produced a Chartered Engineer certificate indicating the use of 187.960 MTs of inputs in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is raised by invoking the longer period. The entire credit was availed by the appellant by reflecting the same in Cenvat Credit Account and in absence of any positive evidence to show that there was any suppression or misstatement on the part of the appellant with a malafide, the extended period is not available to the Revenue. Accordingly, the demand is also held to be hit by the limitation. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation, I also note that the Revenue apart from rejecting the assessee s stand, has not shown as to how the said MS rounds has been consumed by the assessee. It is not the Revenue`s case that the same after availing the credit in their Cenvat accounts and after making entry therein, have been cleared by the appellant clandestinely. This is well settled law that the one who demand duties has to make ..... X X X X Extracts X X X X X X X X Extracts X X X X
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