TMI Blog2014 (3) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... it on the impugned items during the period or not was in dispute and the same was referred to the Larger Bench of the Tribunal and this Tribunal in Vandana Global (2010 (4) TMI 133 - CESTAT, NEW DELHI (LB) ) decided the mater against the assessee. Therefore, when the issue of eligibility of credit was in dispute during the impugned period, the extended period is not invocable. Accordingly, I hold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut credit of these items during the period 2006-08 and show cause notice came to be issued on 22.05.2009 by invoking the extended period of limitation. 3. As the issue whether the CENVAT credit on these items is available or not was in disputed during the period and by the decision of Vandana Global 2013 (293) ELT 186 dated 30.04.2010, the Larger Bench of this Tribunal held against the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant are entitled to take CENVAT Credit on the impugned items during the period or not was in dispute and the same was referred to the Larger Bench of the Tribunal and this Tribunal in Vandana Global (supra) decided the mater against the assessee. Therefore, when the issue of eligibility of credit was in dispute during the impugned period, the extended period is not invocable. Accordingly, I ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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