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of <h1>Revenue appeal dismissed as time-barred Show Cause Notice deemed invalid. Cenvat credit allowed for sugar manufacturers.</h1> <h3>Commissioner of Customs & Central Excise, Meerut-II Versus M/s Simbhaoli Sugar Ltd.</h3> Commissioner of Customs & Central Excise, Meerut-II Versus M/s Simbhaoli Sugar Ltd. - TMI Issues:1. Appeal filed by Revenue against Order-in-Appeal allowing respondent-assessee's appeal due to time-barred Show Cause Notice.Analysis:The appeal in question pertains to the Central Excise Tariff Act, 1985, involving the eligibility of Cenvat credit on certain items by the appellant, a manufacturer of V.P. Sugar & Molasses. The Show Cause Notice issued by the Revenue proposed the disallowance of Cenvat credit on specific items like Iron & Steel, Nickel Screen, and Tin. The appellant contended that the items were used as inputs in their manufacturing process, justifying the availed credit. Notably, the Revenue raised objections during an audit for the period from April 2007 to September 2008, leading to the issuance of the Show Cause Notice on 26/03/2009, seeking to recover an amount of Rs. 23,03,995. The appellant maintained that the transactions were duly recorded, and there was no concealment or suppression on their part.The Commissioner (Appeals) considered the matter and observed that the Adjudicating Authority did not refute the appellant's claims. Furthermore, the issue of Modvat/Cenvat credit on the disputed items was under consideration by multiple authorities, including the Tribunal, which had differing opinions on similar circumstances. Consequently, the Commissioner found no evidence of contumacious conduct or concealment by the respondent-assessee and deemed the Show Cause Notice to be time-barred, thereby allowing the appeal.Upon hearing both parties, the Member (Judicial) analyzed the case and upheld the Order-in-Original, finding no irregularities. Additionally, referencing a precedent involving 'India Cement Ltd.' and a ruling by the Hon'ble Madras High Court, the Tribunal established that Cenvat credit was permissible for sugar manufacturers on the disputed items. Consequently, the appeal by Revenue was dismissed on both substantive and limitation grounds, granting the respondent-assessee any consequential benefits as per the law.
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