2017 (1) TMI 86

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....t. ORDER The appellants are engaged in the manufacture of MS ingots and is availing the facility of Cenvat credit on inputs and capital goods. A show cause notice dated 04-11-2009 was issued, covering the period 10/2004 to 6/2008 alleging irregular avialment of credit to the tune of Rs. 7,50,384/- on MS plates, Channels, Joists, Angles, Beams, HR Coils etc. After due process of law, the orig....

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....arn) and CCE, Jaipur Vs M/s Rajasthan Spinning and Weaving Mills Ltd. 2010(255)ELT-481(SC) to canvass the proposition that  MS items used for fabrication of capital goods/parts/components/accessories is eligible for credit.  He has also submitted that the show cause notice was issued invoking the extended period of limitation where the department has placed reliance on the decision passe....

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....n issued basing on the ER 1 returns.  This itself shows that the appellant has disclosed the details of availing credit and therefore, there is no evidence to establish any suppression on the part of the appellant. The department  has relied on the decision of Vandan Global Ltd. 2010(253) ELT 440(Tri.LB). In the case of CCE & CCE, Vizag Vs APP Mills 2013(291)ELT- 585(Tri. Bang), the Trib....