TMI Blog2018 (9) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 (4) TMI 133 - CESTAT, NEW DELHI (LB)], where it was held that Goods like cement and steel items used for laying 'foundation' and for building 'supporting structures' cannot be treated either as inputs for capital goods or as inputs in relation to the final products and therefore, no credit of duty paid on the same can be allowed under the CENVAT Credit Rules. The extended period of limitatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue was in dispute for availment of Cenvat Credit on the various steel items during the impugned period and the issue has been settled by the Larger Bench in the case of Vandana Global Ltd. reported at 2010 (253) E.L.T. 440 (Tri.-LB.). Therefore, we hold that extended period of limitation is not invokable as the demand has been confirmed by invoking the extended period of limitation. Therefore, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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