TMI Blog2018 (11) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... , Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] - time limitation. Held that:- The Larger Bench Decision of M/s Vandana Global Ltd. on which the Authorities below have relied upon, has been declared by the Hon’ble Gujrat High Court as not a good law in the case of M/s Mundra Ports [2015 (5) TMI 663 - GUJARAT HIGH COURT] - CENVAT Credit allowed. Time Limitation - Held that:- The issue wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cement used by the appellant for manufacture of Supporting Structural, on the ground that the issue stands covered against them by the Larger Bench decision of the Tribunal in the case of M/s Vandana Global Ltd. V/s CCE, Raipur reported at 2010 (253) E.L.T. 440 (Tri. LB). The said demand was raised for the period April 2006 to March 2009 by way of issuance of show cause notice dated 08/03/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of cases has allowed such credit. Specific attention stands drawn to this bench s decision in the assessee s own case being Final Order No.71011/2018 dated 19.03.2018. 3. As regards limitation, he submits that earlier decision of the Tribunal in the same assessee s case was in their favour and the matter was subsequently referred to Larger Bench, when Larger Bench decided against them in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nch Decision of M/s Vandana Global Ltd. on which the Authorities below have relied upon, has been declared by the Hon ble Gujrat High Court as not a good law in the case of M/s Mundra Ports Special Economic Zone LTD. referred supra and subsequently followed by the Tribunal in the assessee s own case. As such we uphold assessee s entitlement to the Cenvat Credit of duty paid on various iron ste ..... X X X X Extracts X X X X X X X X Extracts X X X X
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