TaxTMI 
TaxTMI 
2023 (11) TMI 217
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.... with Central Excise Department having registration no. AAACC8513XM001 dated 18.11.2009. During the course of audit and further inquiry by the Preventive Section, it was revealed that the respondent had procured capital goods for installation of power plant under EPCG license in the year 2008. The said power plant was installed during July 2008 to September 2010. The respondent had availed cenvat credit of Rs. 1,19,82,513/- in the year 2012-13 on the power plant under the category of capital goods (Power Plant) which according to the department was incorrect as per the provision of Rule 2(a)(A) of Cenvat Credit Rules, 2004. As the power plant was installed outside the factory for generation of electricity for captive use which was not permi....
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....whereby in Rule 2 in clause (a) in sub Clause (A) after item (1) an Item (1A) was inserted whereby the capital goods installed outside the factory of the manufacture of the final product for generation of electricity for captive use within the factory was allowed which is effective from 01.03.2011, therefore, this provision will not apply in the present case to the appellant as the capital goods were received and installed much before this above amendment made in Cenvat Credit Rules. As regard, the limitation the learned authorized representative referred to the grounds of appeal given in para 21, 22 of the appeal memo. 3. Shri P. P. Jadeja, learned Consultant, appearing on behalf of the respondent reiterates the findings of the impugned....
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.... by interpreting the existing rules of relevant period, the Hon'ble Supreme Court allowed the credit in the judgment of Vikram Cement Limited 2006 (197) ELT 145 (SC). As regard limitation, he strongly submits that the appellant have categorically informed through their letter dated 30.07.2012 and 10.01.2013 to the department about availment of cenvat credit on the capital goods at Nandan Exim Limited. On their letter even the Deputy Commissioner, Central Excise Division IV-Ahmedabad - I dated 19.04.2011 issued a Certificate regarding installation of capital goods at the factory premises on Nandan Exim Limited, therefore with all the said documents, the fact was very much in the knowledge of the department. Therefore, in absence of suppressi....
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....correspondence, therefore, there is a mis-statement. We find that as per the certificate issued by Deputy Commissioner vide dated 19.04.2011, it can be seen that in the certificate it is clearly certified that the capital goods against EPCG license was installed by the Respondent in the factory of M/s Nandan Exim Limited. With this detail, it was absolutely clear to the department that though the respondent had taken the credit in their factory, i.e. Chiripal Industries Limited, but the capital goods on which the credit was taken were installed at the factory premises on Nandan Exim Limited. Therefore, even though there is some discrepancy in the Plot No./ Survey No. in the address, it was categorically declared to the department that the c....
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....mand even on limitation alone is not sustainable, the Revenue's appeal has no legs to stand. Accordingly, we uphold the impugned order and dismiss the Revenue's appeal. ( Pronounced in the open court on 03.11.2023 ) ============= Document 1 Annexure-II OFFICE OF THE DEPUTY COMMISSIONER OF CENTRAL EXCISE DIVISION-IV, AHMEDABAD -1 CERTIFICATE This is to certify that M/s Chiripal Industries Ltd.,(Fiber Divn.) 199, 200, Saijpur- Gopalpur, Pirana Road, Piplej, Narol, Ahmedabac, have procured the following capital goods / machinery against EPCG License No. 0830002495 dated. 24.06.2008 from M/ s.Cethar Vessels Ltd., S.F.No. 37, 38, 39, 41, 42, Trichy-Madurai Main Road, Nagamangalam, Alundur Village....
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....at credit of Capital Goods amounting Rs. 5,40,032/- of our captive power plant. Please refer to our earlier letter Ref No CIL/CENVAT/C.G./2012-2013 dated 30.7.2012. In this connection it to further inform you that some invoices relating to credit of capital goods installed in our power plant has remained to be taken earlier, which have been taken now in the month of Dec- 2012. We enclose herewith copies of Cenvat Credit Register along with invoices for your reference. This is for your information. Thanking you, Yours faithfully, For Chiripal Industries Limited (Fibre Division) Authorised Signatory Encl: 1. Copies of RG 23 C Part II & its Invoices. CFI: The Superintendent, C.Excise, Range III, Div' IV, Ahm....