2023 (8) TMI 184

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....8 to April 2010 is eligible. (ii) Whether extended period of limitation could be invoked in the facts of the present case. 2. Shri Ishan Bhatt, Learned Counsel appearing on behalf of the appellant submits that Iron, Steel items in question having used in the fabrication of plant and machinery in the factory, the same is supported by Chartered Engineer's Certificate dated 25.06.2013. He submits that the show cause notice wrongly alleges that the iron, steel items were used in civil construction. Whereas, the impugned order has confirmed the demand on the ground that iron, steel items were used in fabrication of items, which was further used as supporting structure of plant and machinery. Both the show cause notice and impugned order have ....

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.... since the show cause notice alleged that the iron and steel items were used for civil construction purposes and repairs. Whereas the Learned Commissioner in the impugned order has held that the iron steel and items were used for fabrication of items, which were further used as supporting structures for plant and machinery embedded to earth. 2.4 He further submits that the major period is prior to 07.07.2009 whereby the Explanation 2 to Rule 2(k) of Cenvat Credit Rules, 2004 was inserted, therefore, prior to this date there should not be any dispute about the admissibility of the Cenvat credit. 2.5 Without prejudice to the above submission, he further submits that extended period of limit cannot be invoked in the present case as the entir....

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....on Ltd. v. CCE 2005 (186) ELT 266 (SC) Vandana Global Limited Vs Commissioner, Central Excise and Customs, Central Excise 2018 (5) TMI 305 (Chhat.) Commissioner of CGST & Central Excise Lucknow DSCL, Sugar, Rupapur District Harodi, U.P 2019 (6) TMI 199 (All.) Tamilnadu Newsprint & Papers Ltd. Vs The Commissioner of Central Excise 2021 (3) TMI 179 (Mad.) The Commissioner of Central Excise Vs Madras Cements Ltd 2019 (7) TMI 460 (Mad.) Dalmia Cements (Bharat) Ltd. Vs CESTAT, Chennai 2016 (341) E.L.T. 102 (Mad.) Commr. Of C.Ex., Visakhapatnam-II Vs Sai Sahmita Storages (P) Ltd. 2011 (270) E.L.T. 33 (A.P) SLR Steel Ltd. Vs Commissioner of C.Ex., Banglore-II 2010 (249) ELT. 394 (Tri-Bang) Commissioner of Central Excise, Banglore-I....