Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 410 - AT - Central ExciseCENVAT Credit - iron & steel items - during the period 01/04/2006 to 31/03/2010 - Held that:- In an identical issue, in the case of Bajaj Hindustan, [2018 (2) TMI 1097 - CESTAT, ALLAHABAD], this Bench has decided the issue in favour of the assessee, where the same very items used for fabrication of capital goods as also as structurals were held to be cenvatable. Time Limitation - Held that:- The demand to be barred by limitation, inasmuch as in the absence of any positive evidence to reflect upon mala fide of the assessee longer period is not available to the Revenue to raise the demand - demand barred by limitation. Appeal allowed - decided in favor of appellant.
|