2015 (11) TMI 243

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....RDER Per Ramesh Nair This appeal is directed against Order-in-Appeal No. PI/RKS/153/2011 dtd. 8/11/2011 passed by the Commissioner (Appeals), Central Excise Pune-I, wherein Ld. Commissioner (Appeals) upheld the order in original dated 28/6/2011 passed by Asstt. Commissioner, Central Excise, Pune - Division and appeal filed by the appellant was rejected. The fact of the case is that the appel....

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....sel for the appellant submits that show cause notice was issued proposing denial of Cenvat Credit on the basis of Larger Bench decision in the case ofVandana Global Ltd. Vs. Commissioner of C. Ex., Raiput [2010 (253) E.L.T. 440 (Tri-LB)]. She submits that ratio of the Vandana Global Ltd. case is not applicable in the present case for the reason that the appellant has taken credit on the steel mate....

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.... to the Larger Bench in case of Vanadana Global Ltd. It is her submission that under this position of law extended period for demanding Cenvat credit is not correct. In support of her submission she placed reliance on following judgments: (a) Commissioner of C.Ex. Cus. & S.T. Daman Vs. N.R. Agarwal Industries [2014 (300) E.L.T. 213 (Guj.)] (b) ITC Ltd. Vs. Commissioner of Central Excise, Sal....

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....nt in the case of Vandana Global Ltd. of Larger Bench of this Tribunal. Prior to reference of this Vandana Global Ltd case to the Larger Bench of this Tribunal, in various judgments the Tribunal allowed the credit of structural steel item and thereafter one of the Division Bench of this Tribunal had contrary view and matter was referred to the Larger Bench. Under this position of law on the issue ....