2016 (7) TMI 631

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..... Dwarakanath, Advocate for the Respondent ORDER This is an appeal filed by Revenue against the order passed by Commissioner (Appeals) which set aside the demand, interest and penalty confirmed by the original authority. 2.  The respondent is engaged in manufacture of Ferro silicon and are availing facility of CENVAT Credit on inputs and capital goods.  The allegation is that th....

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.... was followed by Commissioner (Appeals).  In this case, the Tribunal was of the view that the larger bench decision is no longer good law as it runs contrary to the judgment in Rajasthan Spinning & Weaving Mills Ltd., which was rendered after the decision in Vandana Global Ltd., case.  The Apex Court in the case of Rajasthan Spinning & Weaving Mills applied the user test and held that cr....

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....ed in any manner. 5.  The other challenge made by Revenue is that the finding of Commissioner (Appeals) that the demand is time barred is incorrect.  The show cause notice is dated 04.07.2012.  The period involved is April, 2008 to June, 2011.  The demand is beyond the normal period of one year.  Revenue contends that though the factum of avialment of credit on steel it....

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....officer from conducting scrutiny of returns and issuing show cause within normal period.  The Commissioner (Appeals), in my view has rightly applied the judgment rendered by Hon'ble Apex Court in the case of Continental Foundation Jt Venture Vs CCE, Chandigarh-1 [2007 (216) ELT 177 (S.C.)].  The Hon'ble court in the said case held that mere omission to give correct information is not sup....