2013 (7) TMI 531

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....GEMENT Per. Archana Wadhwa:- After dispensing with the condition of pre-deposit of duty and penalty, I proceed to decide the appeal itself as the issue stand covered in favour of the appellant. 2. Demand of duty stands raised against the appellant vide show cause notice dated 27/2/10, by proposing to deny the Cenvat credit of duty paid on the various iron and steel items used as structura....

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.... of the assessee during the relevant period or there are contrary decisions or the matters are referred subsequently to the Larger Bench, no allegation of suppression can be attributed to the assessee. One such reference can be made to the Hon'ble Supreme Court decision in the case of Continental Foundation Jt. Venture vs. CCE, Chandigarh reported in 2007 (216) E.L.T. 177 (S.C.), Jaiprakash Indust....