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2013 (7) TMI 276 - AT - Central ExciseCENVAT Credit of Central Excise duty paid on MS bars, plate, beam, angles, HR coils etc - These items will not fall under the category of capital goods – Held that:- Credit not allowed on the abovesaid items relying upon the decision in the case of Vandana Globals Ltd [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] – Decided against the Assessee. Limitation – Extension of period - Appellant had filed ER-1 returns during the relevant period with the authorities – Held that:- Extended period cannot be invoked taking a view that the appellant has mis-declared, suppressed for availing CENVAT Credit of duty – Decided in favor of Assessee.
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