2017 (9) TMI 983

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....sel for the appellant at the outset submits that entire case was decided against appellant only on reliance  of Larger bench judgment in case of Vandana Global Ltd Vs. CCE, Raipur[2010(253)ELT 440(Tri. LB)] whereas for the period  prior to 7-7-2009 when the definition of input was amended the case stands reversed.  In Vandana Global Ltd (Supra) case it was contended that amendment dated 7-7-2009 is clarificatory, the same is applicable retrospectively.  However, this ruling has been reversed in the various judgments.  He further submits that demand is time bar as there is no suppression of facts.  The appellant on 11-6-2009 requested for issue of certificate of duty credit reversal where they have submitted Ori....

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....oner or. Ex., Delhi-III - 2011 (270) ELT 465 (S.C.)  (h)  Commr. of Cus. & C. Ex., Ghaziabad Versus Rathi Steel & Power Ltd. - 2015 (321) E.L.T. 200 (All.)  (i)  Commissioner of C. Ex., Surat-I Versus Neminath Fabrics Pvt. Ltd. - 2010 (256) E.L.T. 369 (Guj.)  (j)  M/s Mahindra Sona Ltd Vs Commissioner of Central Excise, Nashik - 2016-TIOL-1174-CESTAT-MUM (k)  Union of India Versus Ind-Swift Laboratories Ltd. - 2011 (265) E.L.T. 3 (S.C.) (l)  Commissioner of C. Ex. & Gus., Raipur Versus Vandana Vidyut Ltd. - 2016 (331) E.L.T. 231 (Chhattisgarh)  (m)  Doshion Ltd. Versus Commissioner of Central Excise, Ahmedabad 2013 (288) E.L.T. 291 (Tri. ....

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....ch appellant have been taking credit  in respect of steel items  were presented before the  Jurisdictional  Superintendent who has verified  all the invoices and thereafter  issued certificate therefore the fact of availment of Cenvat credit  on the said steel  items was  very much in the knowledge of the department.  Therefore  the demand is clearly  hit by limitation.  In view of the above discussion, I set aside demand  for the extended period.  However,  demand for normal period  is recoverable.  Impugned order is modified to the above extent.  Appeal is partly allowed. (pronounced in court on 31/07/2017) ============= Document 1 Date:....