2010 (10) TMI 994

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....ENVAT credit of duty paid on 'inputs service' of the capital goods. During the period February & March 2004, the appellants availed CENVAT credit of duty paid on "pre-fabricated (construction) building (cold room) consisting of wall, roof, door, flashing window on an assumption that they are required to manufacture of final products. This cold room is used for freezing ice-cream under below -20 to -40 degree Celsius in order to make the ice-cream marketable. 3. Show-Cause Notice dated 25-9-2007 was issued to the appellants invoking extended period of time for denial of such credit on the ground that 'prefabricated cold room' falls under Chapter 9406 of the CETA, 1985 and is not covered under definition of 'capital goods' under Rule ....

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.... this proposition, he relies upon the Larger Bench decision in the case of Banco Products (India) Ltd. v. Commissioner of Central Excise, Vadodara-I [2009 (235) E.L.T. 636 (Tri.-LB)]. He further submits that the demand raised on the show-cause notice dated 25-9-2007 is time barred. He draws our attention to the Audit Note dated 18-5-2005 wherein the Audit party audited the accounts of the appellants for the period 5/2003 to 8/2004 and there was no adverse finding. The appellants have been filing Monthly Return to the authority and they had shown availment of credit on Monthly Returns for February & March 2004. 5. The learned DR reiterates the findings of the Commissioner (Appeals). He submits that 'prefabricated (construction) build....