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Tirupathi Udyog Ltd Versus Commissioner of Central Excise, Customs And Service Tax, Hyderabad-III

2015 (11) TMI 1406 - CESTAT BANGALORE

CENVAT Credit - whether the appellant is eligible for the benefit of CENVAT credit of ₹ 1,20,542/- for the period from October 2006 to November 2010 in respect of welding electrodes which were used for maintenance and repair of plant and machin .....

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ained. In this case, the show cause notice was issued on 23.12.2010 whereas the period for the demand relates to 1st October 2006 to November 2010. The entire demand is beyond the normal period of limitation and in view of the fact that there were se .....

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B S V Murthy, Member (T),J. For the Appellant : Mr B Venugopal, Adv. For the Respondent : Mr S Ila, AR ORDER Per: B S V Murthy: The short issue involved in the appeal is whether the appellant is eligible for the benefit of CENVAT credit of ₹ 1, .....

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