2014 (2) TMI 529

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Since this Tribunal has been taking a view that extended period may not be invokable in all cases of availment of CENVAT credit on MS Channels, Angles & Beams etc., appellants can be said to have made out a case in their favour against demand beyond the normal time limit. Accordingly, we consider that the amount already deposited by the appellant as per the stay order passed by the Commissioner ( .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed in the manufacture of support structures and further they also submitted that substantial portion of the demand was time-barred being the period beyond one year. 2. Today, when the matter was called, nobody is present on behalf of the appellant. However, we take notice of the fact that appellant has deposited 50% of the duty demanded as per the stay order passed by the Commissioner (Appeals). .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X