2023 (3) TMI 887

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....d for erection of poles for transmission of electricity from MSEB feeder to factory and vice versa and for supporting other capital goods is admissible? 3. The facts leading to the filing of the instant appeal are stated in brief as follows. The appellants are engaged in the manufacture of Sugar and its by-product Molasses. During the period 2011-12 to 2013-14 they availed CENVAT credit of the structural material used for erection of structural towers outside the factory premises for transmission of electricity and for laying of foundation for making of structures for support of capital goods. The anti-evasion wing of the department visited the appellant's premises in the month of March, 2014 and raised objection on the availment of credit....

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....of CCR, 2004. 4. I have heard learned Counsel for the appellant and learned Authorised Representative for the Revenue and perused the case records including the synopsis & case laws placed on record by the learned counsel. No justification has been provided by the department regarding the delay in issuing the show cause notice. Although the alleged irregularity has come to the notice of the department in the month of March, 2014 and the statement were also recorded during that month only, but still the show cause notice was issued much belatedly on 29.4.2016 without assigning any reasons for delay in issuance. In view of precedents by virtue of various decisions of this Tribunal the same ought to have issued within one year from the date o....