2014 (1) TMI 325

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..... nd of limitation as during the relevant period i.e. March 2006 to April 2009 - an assessee is eligible to avail cenvat credit on MS angles, beams, channels etc. if they are used in the factory for fabrication of machinery – Following Vandana Global Versus CCE [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB) ] - there can be bonafide belief of the appellant for availing the cenvat credit – Pre-deposits .....

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..... cords. 3. Ld. counsel would draw our attention to the fact that the entire cenvat credit was availed on these items upto April 2009 and show cause notice was issued to the appellant on 11.3.11 invoking the extended period. It is his submission that till decision of the Larger Bench of Tribunal in the case of Vandana Global came, there were the various decisions which allowed the credit on MS ang .....

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