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2018 (7) TMI 2308 - AT - Central ExciseCENVAT Credit - capital goods - M.S.Plates - MS Sheets/Aluminium Coil - Joist/Square/joist Channel/HR Plates/Shapes & Sections/ MS Channels - Angles - welding electrodes CRSS Patti/HRSS Plates/HR Coil/Sheets etc. - period 15.5.2006 to 31.3.2010 - Extended period of limitation - HELD THAT:- There were divergent views by this Tribunal on the issue of availability of Cenvat credit on the items in question. Initially, the said issue has been settled by the larger bench of this Tribunal in the case of VANDANA GLOBAL LTD. VERSUS CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] wherein it has been held that the Cenvat credit is not available to the appellant. As the said decision of the Larger Bench of this Tribunal in the case of Vandana Global Limited is also set aside by the Hon’ble Chhattisgarh High Court in SCANIA STEELS AND POWERS LTD. VERSUS COMMISSIONER [2011 (9) TMI 972 - CHHATTISGARH HIGH COURT], in that circumstance, it is held that as the whole demand has been raised by invoking the extended period of limitation, the demand is not sustainable as barred by limitation. Appeal allowed.
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