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2016 (9) TMI 37 - AT - Central ExciseExtended period of limitation of five years - time barred demand - admissibility of Cenvat credit - MS Channels/Beams/Joists which are used for making support structures for the machinery/capital goods - Held that:- there were conflicting views given by the courts, during the relevant period, regarding admissibility of Cenvat Credit on the impugned items which was decided only by the larger Bench in the case of Vandana Global Ltd. v. CCE, Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)]. Appellant, therefore, had a bona fide belief that Cenvat Credit on disputed items was admissible. In the light of the above observations and the settled proposition of law it is held that extended period of five years is not applicable in the present case. - Decided in favour of appellant
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