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2016 (8) TMI 884 - AT - Central ExciseInvokation of extended period of limitation - Revarsal of Cenvat credit - Steel Structure material - bonafide belief that capital goods credit can be availed on structural - goods were received classifiable under Chapter 84 - no dispute regarding use of the said goods within the factory of manufacture - Held that:- the decisions cited by Revenue are in case where the inputs have been received classifiable under Chapter 72/73 of the Central Excise Tariff. The said chapters are not specifically included in the definition of capital goods. Moreover, it is found that the Commissioner (Appeals) has, in his order, recognized that this was an issue of interpretation. In such circumstances, when different Benches of Tribunal has different view and the matter was referred to the Larger Bench, it cannot be held that there was any mala fide involved in taking of credit. In such circumstances, extended period cannot be invoked. - Decided in favour of appellant
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