2016 (12) TMI 717

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....ER The appellants are engaged in manufacture of steel tubes and pipes and are availing the CENVAT credit facility of duty paid on inputs and capital goods.  A Show Cause Notice was issued alleging that appellants have availed irregular credit on MS Channels, MS Angles, MS Rolls, MS Bright Bars and Beams under the category of capital goods for the period August 2010 to January 2012.  Aft....

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.... The Show Cause Notice is issued on the basis of an audit conducted on 10.02.2012.  That prior to this audit, an earlier audit was conducted for the period 26.08.2010 and 27.08.2010 which is the disputed period herein, and no objection was raised by the audit partly then even though appellants had availed the credit.  Thus the disputed credit had come to the knowledge of the department d....

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....p; There is no allegation that the subject items were diverted in any other manner.  Pipes fall within the definition of capital goods and therefore the subject items used for fabrication of steel tubes/pipes to connect the machines would fall under the category of parts/components of capital goods. Further it is seen that the department had full knowledge of the credit availed by appellants ....