2015 (10) TMI 1821

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..... Appeals) set-aside the demand on the extended period of limitation. It is seen that the Larger Bench of the Tribunal in the case of Vandana Global Limited vs. CCE, Raipur [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB) ] has decided the issue in favour of the Revenue. Thus, it is apparent that there was conflicting view of the various benches on the issue. In this perspective, it may be considered tha .....

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..... t availed cenvat credit on the capital goods of various articles of Iron and Steel like MS Angles, Bars, Channels, Structures etc. used for the construction of structure of Plant, during the period from March 2004 to April 2006. A show cause notice dated 24.10.2007 was issued proposing to deny the cenvat credit for the period 09.3.2004 to 14.01.2006. The Adjudicating authority confirmed the demand .....

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..... n favour of the Revenue. Thus, it is apparent that there was conflicting view of the various benches on the issue. In this perspective, it may be considered that there can not be any suppression of facts with intent to evade payment of duty. Hence, the Commissioner (Appeals) has rightly dropped the demand of duty for the extended period of limitation. 4. In view of the above discussion, I do no .....

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