TaxTMI 
TaxTMI 
2015 (6) TMI 734
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....ase are that appellant is manufacture of cocoa powder and cocoa butter in their factory in the area of Jammu and claiming area based exemption under notification No. 56/2002. The appellant procured the items mentioned in para '1' hereinabove and taken Cenvat credit on these items during the period 2006-2007 to 15.2.09. The unit of the appellant was searched and in the course of scrutiny of records, it was found that the appellant has taken Cenvat credit on items mentioned hereinabove in para '1' which are neither capital goods nor the inputs. Therefore, a show cause notice was issued to the appellant to deny the Cenvat credit on these items. Adjudication took place. Cenvat credit was denied. Therefore, duty of Rs. 40 ,14,364....
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.... invoking extended period of limitation. To support this contention, he relied on the decision of CCE vs. Jindal Steel and Power [2011 (263) ELT 557 (Tri-Del)]; CCE vs. Lloyds Metals and Engg . Ltd. [2014 (309) ELT 533 (Tri-Mum)]; Premier Iron and Metal Industries vs. CCE [2013 (298) ELT 602 (Tri-Mum)] . He further submits that as the appellant is located in Jammu and availing the benefit of notification No. 56/2002 wherein whatever the duty appellant is paying he is entitled to refund of the same. Therefore, he submits that if they have not availed the Cenvat credit, whatever they paid more duty and they are entitled to take refund of the same. In that situation, it is the case of revenue neutrality. In that case, suppression cannot be all....
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....ructures are also used in or in relation to manufacture of final product since without these, it is impossible for them to function in any manner. Hence, these are also used in or in relation to the manufacture of final product since without the use of these items, dutiable end product namely cocoa butter /powder could not have been manufactured by us. They have significant role to play in the mainstream manufacturing process of finished goods and without the use of which finished product will never come into being." 7. Further more, the usage test can be examined at any time. During the course of hearing, learned counsel of the appellant produced certain pictures obtained from the website of the appellant to show the usage of the items i....