2013 (12) TMI 1294

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..... envat credit availed by the appellant on these items - the appellant had filed monthly returns with the authorities - Prima facie, the demand is hit by limitation - The arguments as regards the appellant cannot have a bonafide belief post 2008, needs to be addressed which can be done at the time of final disposal of the appeal - the appellant has made out a prima facie case for the waiver of the .....

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..... al. 3. Heard both sides and perused the records. 4. Ld. counsel would submit that the show cause notice issued on 21.4.11 while the period involved in this case is from April 2006 to July 2009. It is his submission that till the judgment of Vandana Global was delivered, the assessees were under the bonafide belief to the ineligible cenvat credit of duty paid on these items as various decisions .....

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..... sions made by both sides, we find that the issue involved in this case is regarding the eligibility of cenvat credit of duty paid on MS channels, angles plates and TMT bars. At this juncture, we find that the show cause notice is dated 21.04.11 and has invoked extended period of time to seek the reversal of cenvat credit availed by the appellant on these items. The appellants claim before the app .....

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