TMI Blog2015 (10) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... Extended period cannot be invoked in a situation when conflicting views were available on a subject, which was finally settled by Larger Bench of CESTAT in the case of Vandana Global Ltd. vs Commissioner of Central Excise, Raipur (supra) in the year 2010. The period involved in the present case is 2007-08 and 2008-09 whereas Show Cause Notice has been issued on 16.07.2011, which is clearly time b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant argued that the issue involved in this appeal is regarding admissibility of CENVAT credit on Angles, channels, joints, HR Sheets, Plates, CRSS sheets in coils, CTD and Round bars loose etc., used in the construction of a plant for recycling of chemicals. It was his case that CENVAT credit is admissible to the appellant on merits also as per Supreme Court decision in the case of Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of admissibility of CENVAT Credit on the impugned items, involved in the present proceedings was in dispute and different courts were giving divergent views on the issue. That Larger Bench of CESTAT Delhi in the case of Vandana Global Ltd. vs Commissioner of Central Excise, Raipur [2010 (253) E.L.T. 440 (Tri.-LB)] finally decided the issue in 2010. That once the matter is decided by the Larger B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used the case records. The issue involved in the present appeal is whether CENVAT credit on items like Angles, channels, joints, HR Sheets, Plates, CRSS sheets in coils, CTD and Round bars loose etc., will be admissible to the appellant or not. Learned Advocate appearing on behalf of the appellant, interalia, argued that Show Cause Notice is time barred and that extended period cannot invoked in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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