2013 (7) TMI 342

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....n, structural fleet fabricated items etc. as capital goods. It is the case of the revenue that the above items in question are not specified goods availing credit as capital goods. Therefore the appellant has taken credit wrongly. Accordingly, show-cause notice dated 22.12.2010 was issued for the period December 2008 to July 2009 by invoking the extended period of limitation. The adjudication took place and both demands proposed in the show-cause notices were confirmed against the appellant. Aggrieved from the said order, appellants are before us. 4. Shri V.K.Jain, ld. counsel for the appellant appeared and submitted that the appellant are having a good case on limitation itself as well as on merits. For limitation he submits that the ap....

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....d for fabricating technological structures for the efficient functioning of the machine, machinery and equipments, which have to be installed at the specific heights. These technological structures are fabricated as per the drawings provided along with the basic engineering design of each plant and machinery by the technological suppliers of the plant and machinery. Without these technological support structure the plant and machinery cannot be installed and nor can it function. Therefore, these are inputs of the capital goods, therefore, integral part of their machinery and equipment. Therefore, they are entitled for CENVAT credit on the above goods as capital goods or as input or capital goods. 5. To support his contention he placed re....

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....Commissioner of Central Excise, LTU, Mumbai on 19.06.2009. The acknowledgement of the same is shown below: 8. From the said acknowledgement, it is clear that the availment of CENVAT credit on the above item was in the knowledge of the department on 19.06.2009 itself. Therefore, show-cause notices issued on 22.10.2010 by invoking the extended period of limitation are beyond the period of limitation as there is no fraud, collusion or mis-representation of facts or contravention of Act/Rules with an intend to evade payment of duty. Moreover, the issue of availment of CENVAT credit on the items in question was also in dispute as held by the Hon'ble High Court of Bombay in the case of Ambuja Cement Ltd. in Central Excise Appeal NO. 46 of 2012....