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2015 (10) TMI 1821 - AT - Central ExciseCENVAT Credit - Capital goods - Invocation of extended period of limitation - Held that:- cenvat credit was denied on the articles of Iron and Steel used in the construction of Plant, which can not be treated as capital goods. The Commissioner (Appeals) set-aside the demand on the extended period of limitation. It is seen that the Larger Bench of the Tribunal in the case of Vandana Global Limited vs. CCE, Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB) ] has decided the issue in favour of the Revenue. Thus, it is apparent that there was conflicting view of the various benches on the issue. In this perspective, it may be considered that there can not be any suppression of facts with intent to evade payment of duty. Hence, the Commissioner (Appeals) has rightly dropped the demand of duty for the extended period of limitation. - Decided against Revenue.
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