SANGAM STRUCTURAL LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Heard Sri Bidhan Chandra Rai, learned counsel for appellant and Sri Ashok Singh, learned counsel appearing for respondent.

(2.) This is an appeal under Section 35G of Central Excise Act, 1944 (hereinafter referred to as 'Act, 1944'), arising from order dated 22nd August, 2014, passed by Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'Tribunal'), in Central Excise Appeal No. E/52390/2014-EX (SM), whereby it has rejected assessee's appeal and confirmed order dated 13.08.2012, passed by Commissioner (Appeals) (hereinafter referred to as 'Commissioner (A)') rejecting appeal preferred before Commissioner, filed after period of limitation prescribed in the statute, which included extended period of limitation permissible in the statute.

(3.) Appellant is a company, registered under the Companies Act, 1956, engaged in manufacture of Hot re-rolled products viz. angles, shapes and section of iron and non- alloy steel, falling under Chapter 72 of Central Excise Tarrif Act, 1985 (hereinafter referred as "Act, 1985"). Appellant used "Rough Forged" and 'Rail' in rolling mill for producing hot re-rolled products. It availed CENVAT credit on these two items, claiming that same are classified under Chapter 72071910 and 73021010 respectively of Act, 1985 as "Capital Goods".