9911796707
TMI Blog2013 (7) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... aid items relying upon the decision in the case of Vandana Globals Ltd [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] – Decided against the Assessee. Limitation – Extension of period - Appellant had filed ER-1 returns during the relevant period with the authorities – Held that:- Extended period cannot be invoked taking a view that the appellant has mis-declared, suppressed for availing CENVAT Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on that that the issue of non-eligibility of CENVAT Credit on these items was finally decided by the decision of Larger Bench of the Tribunal in the case of Vandana Globals Ltd 2010 (253) ELT 440 and till that time, there were various decisions which were taking a view that credit on these items used for structural are admissible and they were under the bonafide belief and hence they took the cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided against the appellant by the Larger Bench of the Tribunal in the case of Vandana Globals Ltd (supra), the fact that there were various decisions taking a view that CENVAT Credit of the duty paid on steel items are eligible to be availed by the appellant who were holding the field when the appellant took the CENVAT Credit. In my view, the extended period cannot be invoked taking a view that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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