2008 (11) TMI 565

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...., for the Appellant. Shri J.C. Patel, Advocate, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Being aggrieved with the order passed by Commissioner (Appeals), Revenue has challenged the present appeal. 2. After hearing both the sides, we find that the disputed issue is as to whether the respondents are entitled to Modvat credit for fuel used for manufacture of st....

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.... also Hon'ble Gujarat High Court decision was in favour of the assessee, thus giving them a justifiable reason to entertain a belief that Modvat credit was available to them in respect of the entire fuel. 3. As such, submits the ld. Advocate that inasmuch as the show cause notice issued on 29-7-2003 for the period 1-12-1998 to 31-3-2000, is beyond the normal period of limitation, the deman....