2011 (11) TMI 338

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..... ince the period in the present case, is prior to declaration of law by the larger bench in 2010, when other decisions in favour of the assessee, the appellant cannot be held guilty for contravention so as to invoke penalty provisions against them. Duty is confirmed & penalty is set aside – Partly in favor of assessee. - E/1575 of 2009-SM - - - Dated:- 1-11-2011 - Mrs. Archana Wadhwa, J. Pr .....

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..... the second instalment immediately but the same was mistake on their part as also on the ground that the issue is not free from doubt. Larger Bench in the case of Vandana Global Ltd. was passed in the year 2010 laying down that modvat credit is not available in respect of supporting structural. Inasmuch as the period in the present case, is prior to declaration of law by the larger bench, when ot .....

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