2013 (11) TMI 1081

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.... the Respondent: Mr. A.K. Nigam, Addl. Commissioner, (AR) ORDER Per: B.S.V. Murthy The issue involved in this case is whether the appellant is eligible for CENVAT credit on aluminium sheets/wires/coils, welding electrodes, copper bars/rods, MS rods/sheets/bars/channels/flats/joists, etc. Extended period has been invoked to confirm the demand of CENVT credit availed to the extent of more t....

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.... the submissions, we find that in view of the fact that appellants entertained a bona fide belief on the basis of decisions of the Tribunal taking a view in favour of similar appellants in other cases and this has been raised before the original adjudicating authority also, we find that the appellants have made out a prima facie case on limitation. Under these circumstances, we consider that an am....