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2013 (7) TMI 531 - AT - Central ExciseExtended period of limitation - Cenvat Credit - Show cause notice stand raised on 27/2/2010 for the period December 2006 to November 2007 – Held that:- There were decisions in favour of the assessee laying down that such use of various iron and steel items was admissible cenvatable inputs. The matter was subsequently declared against the assessee by the Larger Bench decision of the Tribunal in the case of Vandana Global Ltd. vs. CCE, Raipur reported in[2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - The Hon’ble Supreme Court in number of cases s.a. Continental Foundation Jt. Venture vs. CCE, Chandigarh reported in 2007 [2007 (8) TMI 11 - SUPREME COURT OF INDIA ], Jaiprakash Industries Ltd. vs. CCE, Chandigarh reported in [2002 (11) TMI 92 - SUPREME COURT OF INDIA] has held that where there are decisions in favour of the assessee during the relevant period or there are contrary decisions or the matters are referred subsequently to the Larger Bench, no allegation of suppression can be attributed to the assessee - Longer period is not available to the Revenue for raising and confirming the demands – The Show- cause Notice issued to the appellant is time-barred - Decided in favor of Assessee.
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