2017 (1) TMI 27

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....bsp; has disallowed the credit  on various ground amounting Rs. 30,51,358/- and also imposed equal amount of penalty.  Being aggrieved by the Order-in-Original, appellant filed appeal before the  Commissioner(Appeals) wherein Ld. Commissioner(Appeals) out of total amount Rs. 30,51,358/- allowed credit of Rs. 26,01,762/- and  disallowed the credit of Rs. 4,49,596/-. Appellant being aggrieved  by the impugned order, filed this appeal in respect of disallowed Cenvat credit of Rs. 4,49,596/-. 3.    Shri. J.H. Motwani, Ld. Counsel  with Shri. Chirag Shetty, Advocate appeared on behalf of the appellant.  Mainly on the ground of limitation, he submits that appellant have claimed  modvat credi....

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...., 15/9/2002.  The show cause notice  was issued only on 17/6/2005, he further submits that  there was complete disclosure  of the capital goods  right from filing the declaration  under Rule 57 T (1) and thereafter  correspondence  with the jurisdiction superintendent  as well as  in connection with EA 2000 audit  therefore there is absolutely no suppression of  facts on the  part of the appellant, therefore show cause notice  is clearly time bar.  In support of his submission, he placed reliance on following  judgments: (a)  Uniworth Textiles Ltd Vs. Commissioner of Central Excise, Raipur[2013(288) ELT 161(S.C.)] (b)  Suvikram Plastex (P) Ltd Vs. Co....

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....uring the  process of manufacture of Chyawanprash are elgible  capital  goods for Modvat credit  being equipment or part of plant used for processing  goods" CCE, Jaipur-II Vs. PG Foils Ltd 2000(120) ELT 127 "Cylindrical vertical tanks used for storage of Chemical being equipment or part  of plant  used for processing goods are eligible  capital  goods for Modvat credit rule 57 Q of Central Excise Rules, 1944" 2. Propylene Glycol falling under CSH NO. 2905.00(credit involved Rs. 1,42,912)   Propylene Glycol used  as a cooling media from chilling system to the beverages. Propylene  Glycol is used for transferring  cooling from chilling plant to beverage filing area and&nbsp....

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....p; was disallowed  are not admissible capital goods as per the definition of  capital goods therefore modvat credit  was rightly disallowed. In support of his submission, he placed reliance  on following judgments: (a)  Uttam Galva Steels Ltd Vs. Commissioner of  C. Ex. & Cus., Mumbai[2015(321) ELT 103(Bom)] (b)  Gujarat Glass Ltd Vs. Commissioner(Appeals) C. Ex. & Cus Vadodar-II[2006(201) ELT 417(Tri. Mum)] (c)  Gujarat Glass Ltd Vs. Commissioner of C. Ex. & Cus Vadodar[2003(160) ELT 822(Tri. Mumbai)] (d)  Jaypee Bela Plant Vs. Commissioner of  Central Excise, Raipur[2003( 161) ELT 422(Tri. Del)] (e)  Rural  Power Vs. Commr. Of C. Ex. & S.T.  Jaipur-II[2015(38) S.T.R. 84....

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....vat invoices of capital goods  were submitted to the Superintendent, Kalyan, Mumbai-III. (c)  The departmental letter dated 15/11/2001 regarding objection/observations of audit officers.  Appellant's reply  dated 7/1/2002 on various issues including the issue of modvat  credit on capital goods. (d)  Appellants another detailed submission on the capital goods vide their letter dated 27/2/2002. (e)  Appellant's letter dated 8/4/2002 regarding submission  in respect of audit  queries. (f)  Appellant's  letter dated 3/9/2002 with reference to audit EA 2000. (g)  Appellant's letter dted 15/9/2004 where under  they submitted  that all the capital goods  description&n....