2013 (11) TMI 1553
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.... 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 issued a show cause notice on 7.10.2009....
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....at 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. Reference can be made to the following decisions....