2014 (12) TMI 1253

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..... nasmuch as law was declared subsequently, no malafide can be attributed to the appellant for the purpose of alleging suppression and for invoking the longer period of limitation. As the entire demand is barred by limitation, the impugned order is set aside. - Decided in favour of appellant - Excise Appeal No. 53915 of 2014 - ORDER NO . FO/ 54652 /2014-Ex(Br) - Dated:- 1-12-2014 - Ms. Archana W .....

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..... d be available. 3. Though we find that the appellants have taken a categorical stand before the authorities below that the same items are used for fabrication of capital goods in which case they will be entitled to the benefit of Cenvat credit, we note that demand is clearly barred by limitation. Identical issues stand decided by the Tribunal in number of decisions and it stand held that inasmu .....

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