TaxTMI 
TaxTMI 
2017 (10) TMI 844
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....ls or for manufacture of components for the other capital goods, to be used in their chemical plant. 2. They were being issued with periodical show-cause notices proposing denial of Cenvat credit availed on such items on the ground that the same cannot be considered as capital goods for the purpose of Cenvat credit. Such notices were issued from time to time during the period Apr, '03 to Nov.'08. 1.1 In the above background, the appellant refrained from taking Cenvat credit on the disputed items from 07.07.2009. Subsequently, the appellant vide their letter dated 27.08.2015 made request to their jurisdictional Central Excise officers seeking to take the credit from 2009 onwards till date on the ground that the various show-cause n....
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....ral, he relied upon the Larger Bench decision of the Tribunal in the case of Vandana Global Ltd. Vs Commissioner of Central Excise, Raipur reported as 2010 (253) E.L.T. 440 (Tri.-LB) and held that the same cannot be held to be eligible cenvatable capital goods. 2.1 However, he rejected the entire claim of the appellant by observing the amended provisions of Rule 4(1)(a) of the Cenvat Credit Rules, 2004 lays down limit of one year from the date of issuance of duty paying document for the purpose of availment of credit. Inasmuch as, the appellant seeks to avail the credit after the said period of one year, even though, they had not earlier taken credit on the advice of the Range Officer but unfortunately, the availment of credit would be bar....
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....roceedings thus retaining their right to avail the same on the outcome of the adjudication of the show-cause notice. Inasmuch as, the Revenue did not adjudicate the show-cause notice till 2015, they went ahead and made a claim for availing the credit. In such a scenario, it can be safely concluded that the appellant kept their right to claim the credit, in abeyance. It was the accumulated credit, which was not being availed during the relevant period, on account of the legal proceedings having been initiated against them. In may views, such an action on the part of the assesse, with the stand taken as per the advice of the jurisdictional officers, would not subsequently attract the limitation prescribed under Rule 4(1) of the Cenvat Credit ....