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2014 (7) TMI 982 - AT - Central ExciseSuppression of facts - extended period of limitation - Cenvat Credit - capital goods - goods falling under chapter 84 - doors, false ceiling, compactor for document keeping, sheets for roofing, flooring for finished goods storage area, tube light fittings, etc. - The issue of admissibility of Cenvat Credit on certain items and support structures was the subject matter of litigations between the manufacturers and the department. Conflicting views were being expressed by various courts as claimed by the appellant before the first appellate authority. The issue on admissibility of such items was finally decided by the Larger Bench in the case of M/s. Vandana Global Limited Vs. CCE, Raipur (2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)). In the realm of conflicting interpretations given by various benches of CESTAT and other courts, it cannot be held that there was any suppression / misstatement on the part of the appellant with intention to evade any duty. - extended period cannot be invoked. - Decided in favor of assessee.
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