2014 (6) TMI 616

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....ant is that during the period from 2005 to 2006 to  009 to 2010 ( upto October 2009), they took cenvat credit of Rs.1,27,18,582/ - on the structural steel  tems like M.S. Angles, Channels, M.S. Flats, Plates, M.S. Bar, CTD Bars, Joist, Beams, Coils Welding Electrodes, LPG Gas, Oxygen Gas, etc. The department was of the view that these items have been used  n the fabrication and erection of supporting structures required for mounting of machines, erection of  heds etc. and as such these items are not eligible for canvat credit either as inputs or as capital goods. It  s on this basis that a show cause notice dated 30.11.2011 was issued to the appellant for demand of  llegedly wrongly taken cenvat credit of Rs.1,....

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..... bar, CTD bars Joist, Beams, Coils, Sheets, Welding Electrodes, LPG Gas Refilling, Oxygen Gas, etc. had been used for fabricating the various items of capital goods and their parts and accessories, that even if the department treats these items as having been used for erection of supporting structures fixed to the earth, the show cause notice dated 30.11.2010 issued for recovery of allegedly wrongly taken cenvat credit f or the period from October, 2005 to August, 2009 is time barred, as during the period of dispute, there were conflicting judgments of various benches of the Tribunal regarding eligibility for cenvat credit of the structural steel items used for erection of supporting structures, till this issue was decided in favour of the....

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....us items of capital goods and, components & accessories thereof, and hence, are eligible for cenvat credit under Rule 2(k) as inputs, cannot be accepted. He pleaded that by not disclosing the use of these items to the department, the appellant have suppressed the relevant information from the department and hence, the extended period has been correctly invoked. 4. We have carefully considered the rival submissions. The disputed items of inputs are M.S. Flats, Plate s, M.S. bar, CTD Bars, Joist, Beams, Coils, Sheets, Welding Electrodes, LPG gas Refilling, Oxygen Gas, etc. The department's contention is that these items have been used for erection of supporting structures for machinery which being fixed to the earth are not goods and hence....