2018 (7) TMI 2308

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..... he Respondent: Shri Atul Handa, AR ORDER PER: ASHOK JINDAL The appellant is in appeal against the impugned order wherein Cenvat credit on the steel items, namely, M.S.Plates, MS Sheets/Aluminium Coil, Joist/Square/joist Channel/HR Plates/Shapes & Sections/ MS Channels, Angles, welding electrodes CRSS Patti/HRSS Plates/HR Coil/Sheets etc. were denied on the premise that these items are not capit .....

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..... e by the Hon'ble Chhattisgarh High Court reported in 2011 (274) ELT A-78 (Chhattisgarh), in that circumstance, we hold that as the whole demand has been raised by invoking the extended period of limitation, the demand is not sustainable as barred by limitation. In that circumstance, we set aside the impugned order and allow the appeal with consequential relief, if any. (dictated and pronounced in .....

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