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TMI Blog2014 (1) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... llant availed CENVAT credit on MS angles, Beams, Plates Sheets etc. in their factory which were utilized for fabrication of structures for support of capital goods and fabrication of parts etc. On the ground that the appellant is not eligible for CENVAT credit on these items availed during the period from September 2005 to August 2010, proceedings were initiated to recover CENVAT credit availed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce amount is beyond the normal period of limitation. Prior to the decision of the Larger Bench in the case of Vandana Global Ltd. there were contrary decisions taking view on both the sides and therefore he submits that the demand for CENVAT credit for invoking larger period cannot be sustained at all. He reserves the arguments in relation to the CENVAT credit for the normal period for the final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and further, the appellant had produced a certificate from L&T Constructions stating that they have not availed CENVAT credit. Further, the submissions of the learned counsel that demand for longer period may not be sustainable in view of contrary decisions that existed before the issue was referred to Larger Bench is also to be upheld. Under these circumstances we consider that if the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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