2013 (12) TMI 582

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....ey were availing Cenvat credit of excise duty paid on inputs and capital goods. During this period, they took Cenvat credit of Rs. 10,28,023/- in respect of MS Angles, Plates, Sheets, Bars etc. which had been sent by them to their job workers for manufacture of MS trays for the ovens. The department was of the view that the appellant are not eligible for Cenvat credit in respect of these items, as firstly these items are not covered by the definition of inputs or capital goods and secondly there is no evidence to show that the Cenvat credit availed the steel items had been sent by the appellant to the job workers for fabrication of trays. Accordingly, three show cause notices were issued for recovery of total Cenvat credit of Rs. 10,28,023/....

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....rkers for fabrication of MS Trays, and the MS Trays would be used in the ovens in the manufacture of their final product, that in view of this, the appellant cannot be accused of suppression of any facts and hence out of total Cenvat credit demand, the demand of an amount of Rs. 8,33,000/- is time barred, that the appellant have a strong prima facie case and hence the requirement of pre-deposit of Cenvat credit demands, interest thereon and penalty may be waived for hearing of the appeals and recovery thereof may be stayed till the disposal of the appeals. 4. Mrs. Ranjana Jha, the learned Jt. CDR opposed the stay applications by reiterating the findings of the Commissioner (Appeals) in the impugned order and emphasised that as observed b....