2013 (7) TMI 717

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....n has been file for waiver of an amount which has been held as in-eligible CENVAT Credit, interest thereof and equivalent amount of penalty. 2. The above said amounts have been confirmed on the ground that the appellant herein has availed CENVAT Credit of Central Excise duty paid on M.S. plates, round bars, pipes and the said items are not capital goods. 3. Ld. Counsel would take me through ....

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....my attention to the show cause notice and submits that the credit was availed by the appellant in February, April and June 2009 while the show cause notice has been issued on 06.09.2011, which was received by the appellant on 26.09.2011. It is her submission that the show cause notice is hit by limitation, in as much as the appellant has always informed the Department about CENVAT Credit having be....

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....the Stay Petition be allowed. 4. Ld. Departmental Representative, on the other hand, would submit that the appellant had not provided any evidence that the appellant has used these inputs for repair and maintenance. It is the submission that the judgment of Larger Bench of the Tribunal in the case of Vandana Globals would apply in its full force to this case, as these items are not classified a....

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....cisions of the Tribunal were holding the field which held that the appellant can avail the CENVAT Credit of the items like M.S. plates, round bars and pipes. Proposition of the ld. Counsel that the assessee had a bonafide belief cannot be faulted with at least at this juncture. I also find strong force in the contentions of the ld. Counsel that the Division Bench of this Tribunal in the case of HN....