9911796707
TMI Blog2022 (1) TMI 1174X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of power is supplied to the residential colonies/staff quarters of the appellant, and further, the issue is whether the show cause notice is barred by limitation. 3. The appellant is manufacturer of cement engaged in the manufacture of grey cement, which is dutiable. In the course of audit-visit by the Anti Evasion, it appeared to the officers that the appellant has wrongly availed cenvat credit as capital goods on M.S. Grating, Stair Case and LED Street Light totalling Rs. 21,80,258/-. It further appears that the appellant was required to reverse proportionate amount of Rs. 4,31,419/- on input/ input services used for generating power in the captive power plant. As regards the proportionate cenvat credit in respect of raw material/inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory is allowed except in so far as it is specifically denied. The expression "no relationship whatsoever with the manufacture of a final product" must be interpreted and applied strictly and not loosely. The question does not include any goods used in or in relation to the manufacture of final products, whether directly or indirectly and whether contained in the final product or not. Only credit of goods used in the factory but having no relationship with the manufacture of final product is not allowed, e.g. goods such as furniture and stationery used in the office within the factory are the goods used in the factory and are used in relation to the manufacturing business and hence, the credit on the same is allowed. 6. On this alt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... years and the same was never objected to by the Revenue. He points out to the 4 Audit Reports during the period of dispute, copies of the same have been produced before the Tribunal. The first report is dated 27.02.2014 and the audit was undertaken during Jan.2014. The second report is dated 11.03.2015 and the Audit was undertaken from 22nd to 24.12.2014. The third report is dated 4.5.2016 and the audit was undertaken during 26th to 27.02.2016 and the fourth report is dated 14.06.2017 and the audit was undertaken during 4th to 6th May, 2017. In all these reports, the issue of proportionate disallowance for power supply from captive generation to the staff quarters was not raised. In spite of the fact that in the Audit report dated 4.5.2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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