2018 (7) TMI 1193

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....011 being M.S. Steel Tube, M.S. Black Tube, H.R. Plate, M.S. Plate/Pipe, Hot Strip, Mill Plate and other similar items. Show cause notice dated 07/11/2012 was issued for the period April, 2008 to March, 2011 invoking the extended period of limitation, as it appeared to revenue that total Cenvat credit of Rs. 1,98,136/- was not available from Cenvat credit on the aforementioned items. Further, penalty was also proposed. The appellant contested the said show cause notice, contending that they have utilized the items in dispute for fabrication as well as repairs of plant and machinery. The details of which are as follows:- Sl. No. Material Discription Tariff Heading Total duty involved Used as component/Spare/Accessories of: Tariff headi....

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....rystallizer, Evaporator, Parts of Boiler- D.M. Plant, Process Piping, Crystalliser, Molasses Storage Tank, Bagasse Carrier, Boiler, Juice Sulphiter, Cane Cutter for New Mills, etc. all falls under Chapter 84, which are the items fabricated by the appellant from the disputed items. It is further contended that the adjudicating authority gave a categorical findings in favour of the appellant by observing- "I find that the party have used iron and steel items in question in maintenance and repairs of different capital goods in the factory of manufacturer as such fall within the ambit of Rule 2 (a)(A) (iii) of CCR, 2004 and none of the items have been used for laying foundation and supporting structures for capital goods as it is obvious from t....