2017 (9) TMI 1990

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..... as been issued on 23.09.2011 - extended period of limitation - HELD THAT:- Considering the facts that the issue of availment of cenvat credit on these goods was in dispute and the same has been resolved by the Larger Bench of this Tribunal in the case of VANDANA GLOBAL LTD. VERSUS CCE [ 2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)] . In that circumstances, extended period of limitation is not invoka .....

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..... the cenvat credit on Cement and Asbestos sheet, has been denied on the ground that these are neither input nor capital goods in terms of Rule 2(k) or Rule 2(a) of the Cenvat Credit Rules, 2004 during the period September, 2009 to April, 2010 whereas show cause notice has been issued on 23.09.2011. 2. Heard the parties. Considering the facts that the issue of availment of cenvat credit on these .....

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