TMI Blog2014 (7) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered 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)] - T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent : Shri Dinesh Verma, Advocate JUDGEMENT Per Archana Wadhwa: After rejecting the request for staying the operation of the impugned order of Commissioner (Appeals), I proceed to decide the appeal itself inasmuch as the short ground is involved. 2. After hearing both sides, I find that Cenvat credit of ₹ 5,41,846/- was denied to the respondent by the original adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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. For the above proposition, reference can be made to the following decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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