2012 (12) TMI 148

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....have consumed the inputs in their factory. 3. Ld, counsel would take us through the entire order in original and the show cause notice. It is his submission that the appellant started their construction/project of refinery in the year 1997-1998 and procured duty paid inputs like steel plates for fabrication of various machinery, tanks etc. but the project got delayed, finally appellant got central excise registration in November 2008, on which date, appellant took credit of various inputs. It is also his submission that subsequently in the month of January and February 2010, appellant availed cenvat credit of various plates which were consumed by them for fabrication of storage tanks which was called in dispute by the show cause notice. ....

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....ed, the appellant is not entitled from taking the credit, he would rely upon the decision of this Tribunal in the case of Essar Steel Ltd. - 2008 (222) ELT 154 (Tri. - Ahmd.) wherein law has been settled regarding availment of the cenvat credit of the inputs which were received in 2001 but taken on records in 2004. 4. Ld. authorised representative (Commissioner) would draw our attention to a fact that the appellant were directed by the superintendent of Central Excise in-charge of their refinery to give details of stock as early as 2007. It is her submission that the appellant instead of responding to such a letter dated 22.2.07, kept quite. It is her submission that the credit availed in January and February 2010 seems to be incorrect a....

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.... 10.09.04. From the adjudication order, we also find that in another matter, this issue had also cropped up, as regards the cenvat credit availed by the appellant on various items, which was decided by the adjudicating authority vide order No.32/Commr/2009 dated 29.10.09, wherein the adjudicating authority has accepted that the appellant's factory premises came into existence in November 2006 and they are eligible to avail the cenvat credit of the duty paid on inputs which were received prior to 10.09.2004. This adjudication order has attained the finality as department has not filed any appeal. Extending the same logic, prima-facie we find that there cannot be any dispute regarding the availment of cenvat credit by the appellant in this ca....