M/S. Dalmia Cement (Bharat) Ltd vs Commissioner Of Customs, Chennai on 14 December, 2010
4. Considering the fact that Honble Madras High Court in the case of Dalmia Cement (Bharat) Ltd. vs. CCE, Chennai reported in 2016 (341) E.L.T. 102 (Mad.), held that the steel items on which Cenvat credit has been availed and used for the fabrication of structure/capital goods which are embedded to earth, the assessee is entitled to avail Cenvat credit. In that circumstances I hold that the show cause notice was not required to be issued by invoking extended period of limitation, therefore, the penalty imposed on the respondent is not imposable. In these circumstances I do not find any infirmity with impugned order, the same is upheld, therefore, the appeal filed by the Revenue is dismissed.