2018 (3) TMI 748

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....ue in this appeal against order-in-appeal no. CD/565/RGD/2015 dated 17th May 2015 of Commissioner of Central Excise (Appeals), Mumbai Zone - II pertains to availment of CENVAT credit of duty paid on 'HR coils', 'MS beams', 'MS channels' and 'MS angles' as capital goods to the extent of Rs. 4,79,148/- between April 2006 and February 2010 which was disallowed by the original authority on the ground ....

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....ng to the judgment of the Hon'ble Supreme Court in Commissioner of Central Excise, Jaipur v. Rajasthan Spinning & Weaving Mills Ltd [2010 (255) ELT 481 (SC)] and that the decision of the Tribunal in Sakthi Sugars Ltd v. Commissioner of Central Excise, Salem [2008 (227) ELT 107 (Tri.-Chennai)] is squarely applicable to the present dispute. It is submitted by the Learned Counsel that they had repeat....

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....ve been examined by the lower authorities to invoke the bar of limitation on recovery. 4. Learned Authorised Representative reiterated the contents of the impugned order. 5. On a careful perusal of the impugned order and the adjudication proceedings, it is seen that the above two contentions of the appellant had not been taken into consideration before arriving at the conclusion of liability. Th....