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2011 (7) TMI 348 - CESTAT, AHEMDABADCenvat credit - Inputs (MS angles) used in factory - The issue was decided by the Larger Bench of the Tribunal in the case of Vandana Global Ltd. [2010 -TMI - 76147 - CESTAT, NEW DELHI (LB)], there were decisions taking a view that credit on M.S. angles, channels, beams, pipes etc. used as structurals in the factory was admissible - The fact that there were Tribunal decisions taking a view that cenvat credit on MS angles, channels, beams, pipes etc. was admissible during the relevant period till the decision of the Larger Bench was rendered, extended period invoking mis-declaration or suppression cannot be invoked - Accordingly the appeal has to be allowed on the ground of limitation even that the same fails on merit - Decided in favour of assessee.
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