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2016 (9) TMI 125 - AT - Central ExciseCenvat credit - duty paid in respect of various iron and steel articles - used for construction of civil structures as supporting structurals - Held that:- in view of the decision of Larger Bench of Tribunal in the case of Vandana Global Ltd. Vs. CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] which was considered by the Hon'ble Gujarat High Court in the case of Mundra Ports & Special Economic Zone Ltd. [2015 (5) TMI 663 - GUJARAT HIGH COURT] and stands over-ruled observing that the amendment issued on 7.7.2009 cannot be held to be clarificatory amendment and as such, would be applicable only retrospectively. As such, without going into the factual aspect as to whether the iron and steel articles were used for construction or as supporting structurals, we are of the view that the same would be entitled to credit inasmuch as the period in the present appeal is before 7.7.2009. Period of limitation - demand - Held that:- the lower authorities have invoked the extended period only on the sole ground that the appellant was aware of the fact that the credit is not admissible and still, they took the credit. We find no appreciable reasons for observing so. Admittedly, the credit was being availed after reflecting the inputs in the statutory RG-23-D Part I and Part-II records. The fact of availment of credit was also being reflected in the statutory returns being filed with the Revenue. Non-disclosure of a fact for which there is no column in the records or in the returns, does not ipso facto lead to the conclusion that such non-disclosure is with malafide intention, especially, when there is no legal obligation on the part of the assessee to disclose a particular fact. Therefore, in view of the abve mentioned decisions, no malafide can be attributed to the assessee and longer limitation period would not be available to the Revenue. - Decided in favour of appellant with consequential rerief
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