2013 (11) TMI 1553

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....t Present Shri Pramod Kumar,   A.R.(Jt.CDR)  for the Respondent ORDER Per  Archana Wadhwa:  After hearing both sides I find that the appellant had availed the cenvat credit of Rs. 2,73,725/- during period February 2007 to  November, 2007 in respect of various  iron and steel items like M.S. angle, M.S. Channel, , M.S. Rods and Mill plate. They were is....

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....on and steel items are  entitled to cenvat credit. Law was declared to the contrary subsequent to the decision of the Tribunal in the case of Vandana Global Ltd. (supra). 3.The Tribunal in a number of cases involving identical  issue has  held that longer period of limitation is not available when  during the relevant period, there are divergent views of the higher Courts. R....