2012 (12) TMI 936

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..... repairs and repairing unit paid duty on the repairing cost and the appellant availed cenvat credit of duty paid by repairer. The period during which credit was taken on 7/6/2006, 25/01/2007 and 17/01/2007 and the total credit availed is Rs.62,000/-. Since the appellant is treating the goods as capital goods, 50% was availed in the first year and the balance was availed in the next year. 2. Procee .....

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..... 2010/CX dated 8/07/2010 wherein it was clarified that the credit would not be admissible on inputs used for repair and maintenance of capital goods. He submits that this circular was issued after the decision of the Tribunal in the case of Vandana Global Ltd. [2010 (253) ELT-440 (Tri.-LB)] wherein it was held that Steel angles, Channel etc. used for supporting structures in the factory are not eli .....

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..... e two views during the relevant period and therefore there is no ground for invocation of extended period for denying cenvat credit. Since in this case the entire period covered by show-cause notice is beyond one year, extended period cannot be invoked, and therefore, the appellants succeed on limitation. Accordingly, appeal is allowed with consequential relief to the appellant and the impugned or .....

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