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TMI Blog2022 (2) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... wance of cenvat credit of Rs. 36,232/- on alleged improper documents (commercial invoices), which appear to be not specified documents as prescribed under Rule 9 of CCR. 2. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals). This is the 2nd round of litigation. Before proceeding, it is beneficial to reproduce the findings of the ld. Commissioner (Appeals) in the first round of litigation in Order-in-Appeal NO.83(SM)/CE/JP/2018 dated 27.02.2018, which reads as follows:- " I find that the Adjudicating Authority has disallowed the cenvat credit mainly on the ground that the said inputs were used in laying foundation and making structures for support of capital goods. Whereas the appellant have heavily argued t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bars/rods/channels, etc., it was observed that the appellant/assessee has already reversed the cenvat credit amounting to Rs. 4,24,398/- with respect to the TMT Bars and Rs. 11,15,162/- in respect of materials used in construction of shed of EOT crane. Thus, the Court Below was considering the balance credit of Rs. 20,07,588/-. The report of the Chartered Engineer was considered and the extract of the same was quoted in para 5.52 of the adjudication order. The Additional Commissioner observed that as per the report of the Chartered Engineer, 247.350 MT of iron and steel were used for construction of shed up to the crane level, to keep these cranes at the height of 16 meters, being in the nature of the support structure. The first two cranes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hine, and billet from continuous casting machine to billet section and loading of billet from billet section to loading truck. Thus, these overhead cranes are working by combined action of axial force and bending movement. In view of their use, all these goods are essential accessories for EOI crane installed in the factory, as EOR crane cannot perform without them and it is not possible to produce the billets in the factory without use of these goods (i.e. article of iron/steel). It has also been mentioned in the Chartered Engineer's Report dated 21.08.2013 that 16.360 MT of article - H.R. Coils are used in the repair of Induction Furnace from time to time and articles of Iron and steels were also used in the construction of Pollution Chim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have not put forth any evidence to suggest that they have informed the Department in this regard for having taken cenvat credit on the items in dispute. Further, these were detected during inspection by the officers of the AE Team. Further, it is held that extended period of limitation has been rightly invoked. 11. Before the Commissioner (Appeals), the appellants have produced two new certificates dated 10.01.2019 as under:- "It is to certify that we did project designing of Concast Steel Plant, which were erected under our supervision in the factory premises of M/s. Mammon Concast Pvt. Ltd., E-129 to E-132, F-133 to F-134, RICCO Growth Centre, Dholpur-328 001 (Rajasthan) for the manufacture of M.S. Billets. It is further certified t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k'. Thus, the finding of the court below that the appellant have not separately informed the Revenue is a bald allegation, having no legs to stand. 15. Accordingly, it may be held that the extended period of limitation is also not applicable, as admittedly the show cause notice has been issued beyond the normal period of limitation. Admittedly, such transactions and taking of cenvat credit have been recorded in the books of accounts and statutory registers maintained in the ordinary course of business. 16. Ld. Authorised Representative has relied upon the impugned order. 17. Having considered the rival contentions, I find that taking of cenvat credit has to be decided on the date of receipt of the inputs or capital goods. There is no req ..... X X X X Extracts X X X X X X X X Extracts X X X X
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