2018 (2) TMI 786

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....er challenge. 2. Show cause notice dated 21 October, 2011 was issued for the period October 2006 to September 2010, invoking the extended period of limitation on the allegation that they have availed Cenvat Credit on items which are neither covered under the definition of 'capital goods' nor under the definition of 'components, spares and accessories' as defined under Rule 2(a)(A) of CCR, 2004 nor as 'inputs' as defined in Rule 2(k). Further the SCN states that the items in question have been used in fabrication of structural, fabrication of equipment and support of the structure of equipments, repair or maintenance of existing plant or modification and expansion of their existing plant. The goods in question have been used in fabrication/....

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....tion fitted with nut and bolt, MS Fab structure were used in boiling house equipment fitted with nut and bolt, railing bracket was used in B.H platform fitted with nut and bolt, beam tail of sugar bin structure used in boiling house equipment fitted with nut and bolt. 4. The learned Commissioner have been pleased to uphold the proposed disallowance of Cenvat Credit vide the impugned order amounting to Rs. 2,21,39,340/- alongwith interest and also equal amount of penalty with further appropriation of the amount of Rs. 2,21,39,340/-, which was reversed by the appellant assessee, prior to passing of the impugned order. The learned Commissioner have relied upon the ruling of Hon'ble Supreme Court in the case of Mallur Allur Siddeswara Spinning....