2016 (2) TMI 764

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....na Jha, D.R. ORDER PER: S.K. MOHANTY This appeal is directed against the impugned order dated 21.01.2010 passed by the Commissioner (Appeals), Central Excise & Customs, Jaipur upholding denial of cenvat credit in the adjudication order with regard to the disputed goods. 2. The brief facts of the case are that the appellant is engaged in the manufacture of Tower material falling under c....

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....al handling. He further submits that since the disputed goods have been used in or in relation to manufacture of final product within the factory, the same should quality as input for the purpose of taking cenvat credit. In this context, the ld. Advocate has relied on the decision of this Tribunal in the case of Mastech Technologies Pvt. Ltd. vs. CCE, Jaipur-I reported in 2013 (293) E.L.T. 311 (Tr....

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....f the disputed goods, the same cannot be termed either as input or capital goods for the purpose of taking cenvat credit. She further submitted that since taking of irregular credit was detected by the Audit Wing of the Department, extended period of limitation has been rightly invoked for confirmation of the cenvat demand. 5. I have heard the ld. Counsel for both sides and perused the records.....

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.... in this case the show cause notice has been issued beyond the period of one year, I am of the view that the same is barred by limitation of time. In this context, I find that the case of the appellants is squarely covered by the judgment of Hon'ble Gujarat High Court in the case of N.R. Agarwal Industries (supra). The relevant paragraph in the judgment is extracted herein below:- 6.From ....