Case Law Details
Ultratech Cements Ltd Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad)
Introduction: In the case of Ultratech Cements Ltd Vs C.C.E. & S.T.-Rajkot, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Ahmedabad addresses discrepancies between the show cause notice and the adjudication order. The main issues discussed are related to the eligibility of Cenvat credit on certain items and the applicability of the extended period of limitation. The case raises questions about the usage of iron and steel items in the fabrication of plant and machinery and the subsequent credit availed.
Analysis: The appellant, Ultratech Cements Ltd, contends that the iron and steel items in question were used in the fabrication of plant and machinery, supported by a Chartered Engineer’s Certificate. However, the show cause notice alleges their use in civil construction, while the impugned order states that they were used as supporting structures for embedded plant and machinery.
The appellant argues that Cenvat credit is eligible for iron and steel items used in the fabrication of plant and machinery, irrespective of their embedding. They cite various judgments in support of their claim.
On the other hand, the revenue, represented by the Deputy Commissioner, supports the findings of the impugned order.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
