https://www.taxtmi.com/caselaws?id=331776 The Tribunal held that the extended period of five years for demand was not applicable in the case concerning the admissibility of Cenvat Credit on MS Channels/Beams/Joists for support structures. The conflicting views on the issue until a larger Bench decision in Vandana Global Ltd. v. CCE, Raipur, and the Appellant's genuine belief in the credit's admissibility led to the decision. As a result, the Appeal was allowed, and the Order-in-Appeal dated 23.08.2013 was overturned. en-us Mon, 29 Aug 2016 00:00:00 +0530 Thu, 15 Dec 2016 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331776 The Tribunal held that the extended period of five years for demand was not applicable in the case concerning the admissibility of Cenvat Credit on MS Channels/Beams/Joists for support structures. The conflicting views on the issue until a larger Bench decision in Vandana Global Ltd. v. CCE, Raipur, and the Appellant's genuine belief in the credit's admissibility led to the decision. As a result, the Appeal was allowed, and the Order-in-Appeal dated 23.08.2013 was overturned. Case-Laws Central Excise Mon, 29 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331776