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2014 (7) TMI 234 - CESTAT NEW DELHIDenial of CENVAT Credit - Cenvat credit was denied to the respondent by the original adjudicating authority on the ground that same has been availed on various items used for manufacturing the supporting structures, ladders, platform and fabrication of storage tanks and cannot be considered to be an eligible cenvatable items - Held that:- Show cause notice was issued to the appellants on 24.2.2012 for the period August, 2008 to April, 2009. During the relevant period, various decisions of the Tribunal were in favour of the assessee and the law was reversed only subsequently by the Larger Bench in the case of Vandana Global Ltd [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - Tribunal in a number of other appellants similar situate has taken a view that when decisions of the Higher appellate authorities, during the relevant period, were in favour of the assessee, no malafide can be attributed to the assessee so as to invoke the longer period of limitation. Apart from the fact that the credit was being availed by reflecting the same in their statutory records, in which case again no malafide can be attributed on the part of the respondents so as to justifiably invoke the longer period of limitation - demand is beyond the period of limitation - Decided against Revenue.
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