2019 (5) TMI 506

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....2004. Initially the appellant availed exemption Notification 30/04-CE and from March 2005 have started availing benefit of Notification No. 29/2004-CE and started making payment of duty. They have availed cenvat credit in respect of capital goods during the period April 2004 to February 2005. The case of the department is that in terms of Rule 6(4) of Cenvat Credit Rules, 2004 "no cenvat credit shall be allowed on capital goods which are used exclusively in the manufacture of exempted goods other then the final products which are exempted from the whole of the duty of excise leviable thereon under any Notification where exemption is granted based upon the value or quantity or clearances made in a financial year." The appellant at the time o....

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....passing a reasoned order reported at Commissioner of Central Excise Chandigarh vs ST Cottex Exports P. Ltd. 2011 (268) ELT 318 (P&H). 3. Oswal Woollen Mills Ltd. vs Commissioner 2012 (284) ELT 240 (Tri. Del.) 2.1 He further submits that the demand SCN dated 01.01.2009 was issued for the period April 2004 to December 2004 invoking extended period. He submits that the appellant have been declaring the manufacture of final product under Notification No. 29/2004-CE as well as 30/2004-CE and availment of cenvat credit on capital goods in their monthly ER-1 return, therefore, there is no suppression of fact on the part of the appellant, hence the demand is clearly time barred. 3. Sh. L. Patra, Ld. Assistant Commissioner (AR) appear....