2025 (7) TMI 795

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....by issuance of the show cause notice dated 01.04.2022. A demand was also raised by denying the Cenvat credit availed on the goods namely, Sanitary ware and LED Portable Lamp set to say that these are neither capital goods nor inputs. Therefore, the appellant is not entitled to take Cenvat credit. Therefore, the appellant is appeal before me. 2. The learned Counsel appearing on behalf of the appellant submitted that he is not contesting the issue on merits only he is contesting is that whole of the demand is barred by limitation as they have availed Cenvat credit pertaining to Education Cess and Secondary & Higher Education CESS for payment of excise duty in March, 2015 onwards till June, 2016 and they have shown the utilization of the sa....

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....The same is used during the manufacture of final product-paint and without the use of this item, the final product cannot be completed/ manufactured. 3. On the other hand, learned authorized representative submitted that Revenue is not able to find out from their regular returns, the utilization of Education Cess and Secondary & Higher Education CESS for payment of duty during the impugned period. These facts have been suppressed by the appellant, therefore extended period of limitation is rightly invoked. 4. Further, he submitted that the item sanitary ware and LED Portable Lamp Set are items for construction and which are excluded from the definition of capital goods or inputs, therefore, they are not entitled to take Cenvat credit.....