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M/s. Sanvijay Rolling & Engineering Ltd. (Formerly known as M/s. Sanvijay Alloys Pvt. Ltd) , Sanjay P. Agarwal Versus The Commissioner of Central Excise, Nagpur,

CENVAT credit - Whether, in the facts and circumstances of the case, the demand raised by the Respondents is sustainable since even if credit is denied to the Appellants, it is simultaneously available to other factories who according to the Respondents have received the inputs under consideration? - extended period of limitation - proviso to Section 11A(1) of the Central Excise Act, 1944 read with Rule 12 of the erstwhile Cenvat Credit Rules, 2002. - Held that - Once the stock of raw materials ....... + More



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