2015 (10) TMI 1247

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....sultant For the Respondent : Shri T. K. Sikdhar, AR ORDER Per: H.K. Thakur This appeal has been filed by the appellant with respect to OIA No. 209/2012(Ahd-III/SKS/Commr.(A)/Ahd Dated 04.01.2013.  2. Shri M. A. Patel (Consultant) appearing on behalf of the appellant argued that appellant was availing the CENVAT credit on MS angles, Bars, Plates, Channels etc., falling under Cha....

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....issible.  That in all these case laws different views were possible, extended period is not invokable.  3. Shri T. K. Sikdhar, (AR) appearing on behalf of the Revenue argued that the wrong availment of CENVAT credit was detacted during the course of audit therefore extended period will be applicable. 4. Heard both sides and perused the case records.  The issue involved in the ....