2018 (8) TMI 410

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..... used for fabrication of capital goods as also as structurals were held to be cenvatable. Time Limitation - Held that:- The demand to be barred by limitation, inasmuch as in the absence of any positive evidence to reflect upon mala fide of the assessee longer period is not available to the Revenue to raise the demand - demand barred by limitation. Appeal allowed - decided in favor of appella .....

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..... eceived by the appellants were used as supporting structural, which have been held to be non-cenvatable by the Larger Bench decision of the Tribunal in the case of Vandana Global - 2010 (253) E.L.T. 440 (Tri.-LB). Accordingly after due adjudication demand to the extent of ₹ 1,04,98,954/- crores approximately stands confirmed against the demand along with confirmation of interest and impositi .....

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..... 0 whereas the show cause notice stands issued on 02/05/2011, invoking the longer period of limitation. He submits that each and every item was declared by them by name in their return including the use of the same and as such Revenue cannot allege any suppression or mis-statement, with an intent to evade payment of duty, so as to justifiably invoke longer period of limitation. 3. Learned A.R. a .....

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