2014 (3) TMI 89

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....rish Jain, AR PER : Rakehs Kumar The appellant are manufacturers of cocoa powder and cocoa butter. During the period from 2006-2007 to 2009-2010, they took cenvat credit of Rs.40,14,364/- in respect of ASTM, shapes and sections, joists, MSI Beam, MS Angle, Channel, Welding Rods & Black Sheet - all items falling under Chapter 73. The department was of the view that these items are not eligibl....

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....al, directed them to deposit an amount of Rs.20 Lakhs for compliance with the provisions of Section 35 F and on compliance of this direction, the Commissioner (Appeals) heard this matter and vide order-in-appeal dated 16.08.2013 dismissed the appeal. Against this order of the Commissioner (Appeals) this appeal has been filed. 2. Heard both the sides in respect of stay application. 3. Shri Sp....

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....M.S. Angles, plates and rounds used for erection and fabrication of structural supports to plant and machinery are eligible for cenvat credit. He also pleaded that while the period of cenvat credit demand is from 2006-2007 to 2009-2010, the show cause notice had been issued only on 28.4.2011 and since the during the period of dispute, there were conflicting judgements on the issue involved in this....

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.... and just on the basis of the claim of the appellant regarding use of the steel items, in question for fabrication of machinery, it cannot be concluded that the items have been used for fabrication of machinery and not for supporting structures. With regard to limitation, he pleaded that since the appellant at no stage had disclosed the use of the items to the department, the longer limitation per....