2013 (2) TMI 391

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..... vailing the Cenvat credit of the duty on the ground that the returns were filed before the lower authorities - Held that:- As the question of limitation needs to be addressed by the lower authorities & there is no finding, the matter needs reconsideration by the first appellate authority on the question of limitation. Matter remanded to the first appellate authority for reconsideration, after .....

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..... rodes/ Welding Rods were used by the appellant for repairs and maintenance of the machinery in their premises. 4. On perusal of the record, I find that the appellant has taken the Cenvat credit during the period January 2006 to March 2010. Show cause notice was issued in December 2010. The appellant had been taking a consistent stand before the lower authorities that the issue of availment of .....

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