2018 (4) TMI 1388

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.... The appellant is engaged in the manufacture of re-rollable products and during the period November 2007 to December 2011 availed Cenvat credit of duty paid on various structural items like plates, rounds etc, used in the fabrication of cooling bed. As per the audit objection, they were issued a show cause notice on 9.4.2014, by invoking the longer period of limitation proposing to deny the credit....

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....d in the manufacture of cooling bed have been held to be Cenvatable in the Tribunal's decision in the case of Ramsons TMT Pvt. Ltd. Vs. CCE, Nagpur - 2016(344) ELT 421 (Tri.-Mumbai) as also in the case of Jodhpur Alloys Pvt. Ltd. Vs. CCE, Jaipur - 2013 (292) ELT 448 (Tri.-Del.). As such the inputs are required to be held as Cenvatable. Apart from the merits, I also note that the demand is raised ....

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.... on daily basis for removing the slag from the furnace and the appellate authority has himself observed that they are Cenvatable inputs. In such a scenario, there was no justification for demanding the credit back. Apart from the fact that the said demand also stands raised by invoking longer period, in the same show cause notice and as already observed is hit by bar of limitation, I also note th....