2015 (11) TMI 701

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....he appellant in 2008. On the basis of audit, a letter was written to the appellant by Range office on 21.4.09 to reverse the Cenvat credit along with interest on the items namely, HR sheets, coil, shape and section etc. The appellant vide their letter dated 2.11.2009 replied that these items were used in plant and machinery. Thereafter, a show cause notice dated 14.12.2011 was issued to the appellant to deny Cenvat credit on the above said items by invoking extended period of limitation. The show cause notice was contested by the appellant. Both the lower authorities have denied the Cenvat credit to the appellant. Aggrieved from the said order, appellant has filed the appeal on merits as well as on limitation against the impugned order befo....

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....e the limitation period is invokable. Such allegation was not there in the case of Triveni Engineering & Industries Ltd. 5. Heard the parties. Considered the submissions. 6. I find in the show cause notice and impugned order on one side, the Revenue is alleging that appellant has wrongly taken cenvat credit and on the other hand it is alleged that they have suppressed the facts. If it is a case of wrong availment of cenvat credit then question of suppression does not arise. Further in the case of Triveni Engineering & Industries Ltd. (supra), the facts of the case are as under:  "3.Having heard the learned counsel for the appellant on merit, we find that a show cause notice was issued under Section 11A of the Central Excise Act, 19....