2018 (7) TMI 1193

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.... during the period April, 2008 to March, 2011 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 U....

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....ation of capital goods or in repair and maintenance of existing capital goods, they are entitled to Cenvat credit either under Section 2(k) or Section 2(a)(A) of the Cenvat Credit Rules 2004. Items fabricated particularly Process Piping Boiler, Crystallizer, 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 d....