TaxTMI 
TaxTMI 
2015 (8) TMI 145
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....f the said final products. During the disputed period, the appellant had availed cenvat credit of Central Excise Duty paid on the structural steel items, namely, MS beams, channels, angles, flats, Plates, joist etc., treating the same as input for manufacture of plant and machinery installed within the factory. Cenvat credit taken on the said goods had been denied by the Central Excise Department on the ground that the said goods cannot be considered as input, since were used in fabrication of the supporting structure of the capital goods, which cannot be considered as capital goods as such. The show cause proceedings initiated by the Central Excise Department culminated in the adjudication order, wherein the duty demand attributable to the....
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.... Vs. CCE, Lucknow reported in 2014 (313) ELT 563 (Tri.Del.) 2. LSR Speciality Oils Pvt. Ltd. vs. CCE, Belapur reported in 2014 (313) ELT 426 (Tri.Mum.) 3. CCE, Jaipur vs. Rajasthan Spinning Mills ltd. reported in 2010 (255) ELT 481 (SC) 4. CCE, Vishakapatanam-II vs. APP Mills Ltd. reported in 2011 TIOL 1378 - CESTAT-Bangalore 3. Ld. Advocate further submits that issuance of show cause notice beyond the period of one year from the relevant date is barred by limitation, in absence of any specific findings regarding the involvement of appellant in any fraudulent activities involving suppression of facts, wilful miss-tatement, collusion etc. with intent to evade payment of Central Excise duty. She also submits that there are divergent views....
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....ce has been issued on 15th February, 2008, seeking disallowance of cenvat credit on the ground that the disputed goods are not conforming to the definition of inputs, as these are used for manufacture of the capital goods which are fixed to earth and are also exempted from payment of duty. I find that the receipt of the disputed goods, their duty paid nature and utilization within the factory premises have not been disputed by the authorities below. With regard to utilization of the disputed goods, I find from the certificate of the Chartered Engineer dated 02.03.2009 that the said goods have been utilized for manufacturing of capital goods only. I also find that upon verification of the detailed accounts maintained by the appellant, the Ch....
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....lant entertaining a bonafide belief regarding eligibility of disputed goods for the purpose of taking cenvat credit, in view of conflicting decisions, are genuine and justified. In this connection, I find that this Bench of the Tribunal in the case of High-tech Equipments Spares Pvt. Ltd. (supra) has allowed the appeal on the ground of limitation by relying on several decisions of the Tribunal. The relevant paragraphs in the said decision are extracted herein below:- "2. Without going into the merits of the case I find that the demand in the present case is hopelessly barred by limitation having been issued beyond the normal period of limitation as provided under Section 11A. Admittedly, during the relevant period, there was decision in fa....