2016 (10) TMI 953

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....credit facility. The present controversy arose at the time of visit of the Central Excise officers to the appellant's unit for purposes of carrying out audit in October 2013. At the time of audit it was observed that inadmissible Cenvat credit to the extent of Rs. 3,56,607/- was availed by the appellant on structural items used for fabrication of support structures for capital goods such as overhead crane, wire drawing machinery etc. On being pointed out by audit, the appellant reversed the disputed amount of Cenvat credit on 16/10/13 and intimated the same to the Department. However, the Department issued a show cause notice dated 08/10/14 covering the period June 2011 to August 2013 proposing disallowance of the disputed Cenvat credit....

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....gh the show cause notice has been issued invoking the extended time limit alleging suppression, the duty amounts alongwith interest stand paid and is not being contested in the present appeal. Hence, I uphold the same. The issue regarding admissibility of Cenvat credit on structural items used in the fabrication of support structures for capital goods have been disputed issue. The issue also stood referred to the Larger Bench in the case of Vandana Global Ltd. vs. CCE, Raipur reported in 2010 (253) E.L.T. 440 (Tri. - LB), the issue being disputable no intention to evade payment of duty or denying a wrong Cenvat credit can be attributed to the assessee. This view has been taken by the Tribunal time and again and the views have also been reit....

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.... (ii) the duty ascertained by the Central Excise Officer, the amount of duty along with interest payable thereon under Section 11AA. (2) The person who has paid the duty under clause(b) of sub-Section (1), shall inform the Central Excise Officer of such payment in writing, who, on receipt of such information, shall not serve any notice under clause (a) of that sub-Section in respect of the duty so paid or any penalty leviable under the provisions of this Act or the rules made thereunder". 6. It may be noted from the above provisions that once the duty disputed is paid alongwith the interest payable under Section 11(AA), no show cause notice is to be served on the assessee, however, it is to be noted that this waiver of ....