2011 (7) TMI 348

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..... y was admissible - The fact that there were Tribunal decisions taking a view that cenvat credit on MS angles, channels, beams, pipes etc. was admissible during the relevant period till the decision of the Larger Bench was rendered, extended period invoking mis-declaration or suppression cannot be invoked - Accordingly the appeal has to be allowed on the ground of limitation even that the same fail .....

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..... t demand relates to the period from September 2006 to October 2007, show cause notice was issued on 09.07.09. He submits that till the issue was finally decided by the Larger Bench of the Tribunal in the case of Vandana Global Ltd. reported in 2010 (253) ELT 440 (Tri. LB), there were decisions taking a view that credit on M.S. angles, channels, beams, pipes etc. used as structurals in the factory .....

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..... view of the fact that there were Tribunal decisions taking a view that cenvat credit on MS angles, channels, beams, pipes etc. was admissible during the relevant period till the decision of the Larger Bench was rendered, extended period invoking mis-declaration or suppression cannot be invoked. Accordingly the appeal has to be allowed on the ground of limitation even that the same fails on merit. .....

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