Dispute over Cenvat credit for iron & steel items deemed time-barred. Appeal allowed.

The case involved a dispute regarding denial of Cenvat credit for iron and steel items used as supporting structurals. The Tribunal found the demand raised to be time-barred, referencing previous decisions to support this conclusion. As a result, the impugned order was set aside, and the appeal was allowed solely on the issue of limitation. The judgment was delivered by Ms. Archana Wadhwa and Mr. Rakesh Kumar of the Appellate Tribunal CESTAT NEW DELHI.

---

---

Issues Involved:
- Cenvat credit denial for iron and steel items
- Bar on demand due to limitation

Analysis:
1. Cenvat Credit Denial for Iron and Steel Items:
The case involved a demand raised for the period July 2009 through a show cause notice proposing denial of Cenvat credit for various iron and steel items used as supporting structurals. The appellant contended that the items were used for fabrication of capital goods, making them eligible for Cenvat credit. The Tribunal noted that similar issues had been decided in previous cases and held that the demand was barred by limitation. The Tribunal referenced decisions such as Continental Foundation Joint Venture v. CCE, Chandigarh-I, Jaiprakash Industries Ltd. v. CCE, Chandigarh, and others to support this finding. The Tribunal emphasized that since the law was declared subsequently, no malafide could be attributed to the appellant for alleged suppression, justifying the invocation of a longer period of limitation.

2. Bar on Demand Due to Limitation:
Given that the entire demand was found to be time-barred, the Tribunal set aside the impugned order and allowed the appeal solely on the limited issue of limitation. Consequently, the stay petition and appeal were disposed of accordingly. The judgment was delivered by Ms. Archana Wadhwa, Member (Judicial), and Mr. Rakesh Kumar, Member (Technical) of the Appellate Tribunal CESTAT NEW DELHI, in the case.

---