2016 (12) TMI 853

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....ingh, AR for the Respondent Per V. Padmanabhan The present appeal is directed against the Order-In-Appeal is dated 04.08.2016. The appellant is engaged in the manufacture of CI casting and Engine parts. The dispute is with reference to Cenvat Credit availed on certain input services on various dates during the period June, 2005 to March, 2008. Revenue was of the view that such credits taken ....

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....inasmuch as it has been issued beyond the normal period of limitation of 1 year from the dates of taking of the Cenvat Credit. He has also cited the following two judgments in their favour wherein it has been held that the limitation period for demand of duty also would be applicable for demand of interest below:- 1) EMCO LTD. vs. Commissioner of C. EX., Mumbai 2011(272) E.L.T. 136 (Tri. - Mumb....