2014 (1) TMI 627

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..... Ganesh Haavanur, Additional Commissioner (AR) ORDER Per: B.S.V. Murthy; Appellant is engaged in the manufacture of fertilizers, Micronutrients and Sulphuric Acid etc. Appellant erected Sulphuric Acid plant during the period from October 2008 to April 2010. Taking a view that appellant is not eligible for CENVAT credit of duty paid on SS sheets, Plates, Channels, Bars, Beams etc., procee....

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....d a report taking a view that appellant is eligible for the CENVAT credit. He draws our attention to a copy of the report of the Superintendent in this regard. Further he also submits that after the audit report was received, appellant calculated CENVAT credit taken and reversed the CENVAT credit of Rs. 2,89,098/- which were used for erection of supporting structures etc. for which credit is not e....

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....Further he also relies upon the decision of the Hon'ble Supreme Court in the case of Solid & Correct Engineering Works [2010 (252) E.L.T. 481 (S.C)] to submit that when the machine is immovable property, credit is not admissible. Further he also submits that as observed by the Commissioner in the impugned order since assessee has not mentioned the production and utilization of excisable goods in t....

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....fit of exemption under 67/95 by the appellant and their failure to mention the items manufactured within the factory in the ER-1 return would render them ineligible for the CENVAT credit and would make them liable for demand of CENVAT credit availed by them by invoking extended period. This can be done only at the final hearing stage. However prima facie appellant has a strong case on limitation s....