2014 (12) TMI 1239

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..... ed as it is undisputed that the appellant has been filing the regular returns with the authorities and were availing the Cenvat credit on the angles, beams, channels etc. There is also no dispute as to the duty paid nature of the goods. Ld. Counsel was correct in bringing to our notice that the judgment of Hon’ble High Court of Gujarat in the case of N.R. Agarwal Industries (2014 (5) TMI 603 - .....

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..... s. He would take us through the show cause notice and submit that last the credit which was availed by the appellant was in August, 2009 while the show cause notice was issued to the appellant in October, 2011. The entire period is beyond the limitation of one year as the appellant has been filing the returns with the Department and informing them about the availment of Cenvat credit on such goods .....

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