9911796707
TMI Blog2019 (1) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... E dt. 10.06.2003 w.e.f. 3rd May, 2005. 2. The facts of the case are that the appellant is the manufacture of cement and clinkers and is located in Bilaspur, Himachal Pradesh. The appellant filed a declaration on 07.03.2005 for substantial expansion undertaken in the plant and desired to avail the benefit of exemption under Notification No. 50/2003 ibid. Later on, vide letter dt. 02.05.2005, it is intimated that the appellant shall commence the commercial production of cement from expanded capacity of cement manufacture from 03.05.2005, but the appellant continue to avail the Cenvat credit on capital goods installed in their factory after availing benefit of exemption under Notification 50/2003 ibid; therefore, various show cause notices we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prior to 03.05.2005, the appellant has rightly availed the Cenvat credit on capital goods. 8. We further take note of the fact that the appellant is heavily relying on their letter dt. 07.03.2005 to say that extended period is not invokable as they have intimated to the Department for availment of the Cenvat credit on capital goods. The said declaration made by the appellant is extracted herein below:- "Once, the commercial production commences from the expanded capacity, the capital goods procured for the expansion project would be used in the manufacture of exempted goods for a period of 10 years thereafter. However, the capital equipments used in the expansion is expected to have a life span much more than 10 years and hence these cap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt for availment of the Cenvat credit. Unless and until, an investigation was conducted at the end of the appellant, the said availment of the Cenvat credit on capital goods could not be unearth. In these circumstances, we hold that extended period of limitation is rightly invoked. 9. We further take note of the fact that when the capital goods have been procured by the appellant, they were manufacturing only and only exempted final goods. In these circumstances, the appellant is not entitled to avail the Cenvat credit on capital goods; therefore, the Cenvat credit availed from 03.05.2005 on capital goods is denied. Therefore, the said demand is confirmed along with interest and penalties imposed on the appellant are also confirmed to that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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