2025 (12) TMI 683

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....ing under Chapter 73, 84 and 87 of the First Schedule to the Central Excise Tariff Act, 1985. The appellant had availed the area based exemption, provided under the Notification No. 50/2003-CE dated 10.06.2003 for a period of 10 years from the date of commencement of the commercial production. Since, the commercial production commenced by the appellant on 29.11.2006, the 10 years period as per the said notification expired on 29.11.2016. Central excise duty paid on the inputs/capital goods and service tax paid on the input services, received in the factory of the appellants were taken as Cenvat credit on 29.11.2016 and the credit particulars were duly reflected in the monthly ER-1 returns filed for the period November/December, 2016. On scr....

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....ellants have preferred this appeal before the Tribunal. 3. At the outset, the appellants have contended that the show cause proceedings initiated by the department are barred by limitation of time. In this context, it was submitted that the facts regarding availment of the area based exemption and subsequent taking of the Cenvat credit in the month November/December, 2016 was known to the department way back in November 2016 and thus, the show cause notice should have been issued within the normal period of two years and that since the show cause notice was issued on 06.03.2020, the same is clearly barred by limitation of time. To substantiate the stand that the proceedings are barred by limitation of time, the appellants have relied upo....

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.... Raigad, Final Order No. A/85857/2022 dated 09.09.2025 in Excise Appeal No. 85990 of 2019. (ix) Simplex Castings Ltd. Vs. CCE & ST, Raipur, 2016 (12) TMI 903 - CESTAT New Delhi 3.1 With regard to merits of the case, the appellants have contended that upon completion of the exemption period as per the area based notification, they had properly scrutinized the records and the actual credit on the inputs, capital goods and taxable services were availed by them as Cenvat credit and thus, it was submitted that taking of Cenvat credit by them is in conformity with the Cenvat statute. 4. On examination of the case records, I find that the appellant vide their letter dated 30.11.2016 addressed to the jurisdictional superintendent had infor....