2013 (7) TMI 276

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.... This appeal is directed against Order-in-Appeal No.SA/164/VAPI/ 2011, dt.19.10.2011, wherein the first appellate authority has upheld the order of adjudicating authority which denied the CENVAT Credit of Central Excise duty paid on MS bars, plate, beam, angles, HR coils etc on the ground that these items will not fall under the category of capital goods. 2. Heard both sides and perused the rec....

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....ing the submissions made by ld. Commissioner (A.R.), as regards limitation, it is seen that there is no dispute that the appellant had filed ER-1 returns during the relevant period with the authorities. I find strong force in the contentions raised by the ld.Counsel that during the relevant period, various judgments of the Tribunal were holding the field that the appellant is eligible to avail CEN....