TMI Blog2014 (11) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... e Show Cause Notice dated 27.07.2012. Tribunal in the following cases has held that longer period of limitation cannot be applied , in such cases inasmuch as the issue was decided in favour of the assessee, prior to declaration of law by the larger bench. Continental Foundation Joint Venture v. CCE, Chandigarh-I [2007 (8) TMI 11 - SUPREME COURT OF INDIA ] and Jaiprakash Industries Ltd. v. CCE, Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the appellant on the ground that various iron and steel items have been used as structurals, in which case cenvat credit would not be available to them, in terms of law Declared by the, Larger Bench decision in the case of Vandana global Ltd. 2010 (253) ELT 440 (Lar. Bench.). 2. Though, the appellant have taken a categorical stand that most of the items were used for fabrication of capit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) ELT 84 (Tri.)] f) CCE, Raipur v. Rajasthan Maize Products -2010 (258) ELT 539 (Tri.)] 3. By following the above decisions, we hold the demand in the present case also to be time barred and set aside the impugned order on this limited issue, without going into the merits of the case. Stay Petition as also appeal got disposed of in above manner. (Dictated and pronounced in open Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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