2018 (9) TMI 17

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..... 2009-10 - Extended period of Limitation - Held that:- The issue has been settled by the Larger Bench in the case of Vandana Global Ltd. [2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)], where it was held that Goods like cement and steel items used for laying 'foundation' and for building 'supporting structures' cannot be treated either as inputs for capital goods or as inputs in relation to the final p .....

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..... s. 3. Considering the fact that the issue was in dispute for availment of Cenvat Credit on the various steel items during the impugned period and the issue has been settled by the Larger Bench in the case of Vandana Global Ltd. reported at 2010 (253) E.L.T. 440 (Tri.-LB.). Therefore, we hold that extended period of limitation is not invokable as the demand has been confirmed by invoking the exten .....

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