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2016 (8) TMI 343 - AT - Central ExciseCenvat credit - Entitlement - Steel goods - Held that:- by relying on the finding of Hon'ble Madras High Court in the case of India Cements Ltd. Vs. Cestat [2015 (3) TMI 661 - MADRAS HIGH COURT] and Hon'ble Gujarat High Court in the case of Mundra Port & Special Economic Zone Ltd. Vs. CCE [2015 (5) TMI 663 - GUJARAT HIGH COURT], Shape & Section, angles, M.S. Plates/rounds, beams, rails etc. and also welding electrodes used in fabrication/construction of capital goods including structural support, etc. for the period Feb/ 2007 to June/2009 are entitled to Cenvat credit. Limitation - Demand - Invokation of extended period of limitation - Held that:- as their are existed contrary judgements of this Tribunal, extended period of limitation is not invokable. - Decided in favour of appellant with consequential relief
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