Eimco Elecon India Limited Vs C.C. E. & S.T. – Vadodara (CESTAT Ahmedabad)
Learned Counsel for the appellant pointed out that the issue regarding availment of cenvat credit in respect of the same imported goods has been decided by the Tribunal vide Order No. A/10006/2019 dated 02.01.2019. He pointed out that the said order relates to the credit availed by main unit on 31.12.2007. Learned Counsel pointed out that the present issue relates to the availment of cenvat credit by Unit-II on 28.04.2007. Learned counsel argued that it is not in dispute that the said capital goods were used for manufacture of goods by the appellant, the availment of credit in Unit-I cannot be denied. He further pointed out that the said credit for which demand has been made has already been reversed before the same credit was availed in Unit-I on 31.012.2007 which has been allowed by Tribunal vide Order dated 02.01.2009 (supra). He further pointed out that all the facts were known to the Revenue and therefore invoking extended period of limitation is not warranted. He pointed out that show cause notice has been issued on 22.04.2013 in respect of credit availed on 28.04.2007. He pointed out that the demand is also beyond the period of limitation.
CESTAT noticed that the credit reversal on which has been demanded has already been reversed by the appellant and subsequently availed in Unit-I. The admissibility of said credit in Unit-I has already been decided by Tribunal vide order dated 02.01.2019.
It is also noticed that show cause notice has been issued more than 5 years after the availment of credit and therefore, is clearly beyond the limitation. In these facts and circumstances and also taking note of the fact that the said credit has already been reversed, we do not find any merit in the order, the same is set aside.
FULL TEXT OF THE CESTAT AHMEDABAD ORDER
This appeal has been filed by M/s Eimco Elecon (India) Limited against demand of reversal of cenvat credit and imposition of penalty. The chronology of events are as follows:
