2015 (10) TMI 878

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.... ORDER Per H K Thakur This appeal has been filed by the appellant against OIA No. SRP/467/VDR-I/2013 Dated 27.02.2013 under which first appellate authority has upheld OIO No. D/26/Dn-I/11-12 Dated 24.01.2012. Adjudicating Authority has confirmed a demand of Rs. 3,33,087/- alongwith interest, and also imposed equivalent penalty upon the appellant under Rule 15 of Cenvat Credit Rules, 2004 ....

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....ructures around the plant and has to be considered as accessories for the capital goods of Chapter 84 and 85 of the Central Excise Tariff Act and will be covered by Rule 2 (a) (A) (iii) of CENVAT Credit Rules, 2004. However, it was argued by the Learned Advocate that at present the case is being agitating on time barred nature of Show Cause Notice. Learned Advocate argued that period involved in t....

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....9;ble Apex Court in the case of Saraswati Sugar Mills vs Commissioner of Central Excise, Delhi-III -  5295 OF 2003 has decided that credit with respect to items used in the manufacture of Iron and Steel Structures and used captively in a factory will not be admissible. He also made the Bench go through Para 12 of OIA Dated 27.02.2013 to argue that appellant did not inform the Department or de....