TMI Blog2015 (10) TMI 1247X X X X Extracts X X X X X X X X Extracts X X X X ..... AT Larger Bench in the case of M/s Vandana Global Ltd. (2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)). When the issue is disputable, and divergent views were expressed by the Courts then it cannot be said that appellant had any intention to evade any duty or deliberately took wrong CENVAT credit. Under the present facts and circumstances extended period of demand cannot be made applicable. The peri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated 04.01.2013. 2. Shri M. A. Patel (Consultant) appearing on behalf of the appellant argued that appellant was availing the CENVAT credit on MS angles, Bars, Plates, Channels etc., falling under Chapter 72 of the Central Excise Tariff Act, 1985. A credit of ₹ 39,594/- was denied by the Adjudicating Authority alongwith interest and imposition of equivalent penalty. Learned Consultan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CENVAT credit was detacted during the course of audit therefore extended period will be applicable. 4. Heard both sides and perused the case records. The issue involved in the present proceedings is admissibility of CENVAT credit on items like MS angles, Bars, Plates, Channels etc., falling under Chapter 72 of the Central Excise Tariff Act, 1985. It is observed from the case laws relied upon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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