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2018 (11) TMI 292 - AT - Central ExciseCENVAT Credit - various iron & steel items, paint & cement used by the appellant for manufacture of Supporting Structural - denial on the ground that the issue stands covered against them by the Larger Bench decision of the Tribunal in the case of M/s Vandana Global Ltd. V/s CCE, Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - time limitation. Held that:- The Larger Bench Decision of M/s Vandana Global Ltd. on which the Authorities below have relied upon, has been declared by the Hon’ble Gujrat High Court as not a good law in the case of M/s Mundra Ports [2015 (5) TMI 663 - GUJARAT HIGH COURT] - CENVAT Credit allowed. Time Limitation - Held that:- The issue was not free from doubt and the precedent decisions prior to Larger Bench’s judgment was in favour of the assessee. Admittedly, in such a scenario, the appellant cannot be held guilty of any mala fide so as to invoke the longer period of limitation. Appeal allowed - decided in favor of appellant.
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