2021 (9) TMI 134

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....t (AR) for the Respondent ORDER The issue involved is that whether the appellant is entitled for Cenvat Credit in respect of Plates, channels, angels, beam and coil etc. which as per the appellants claim has been used in repair, maintenance of plant and machinery. 2. Shri. Naresh Satwani, Learned consultant appearing on behalf of the appellant submits that the period involved is prior to ....

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....na Global Ltd. Subsequently, the Hon'ble Chhattisgarh High Court has reversed that judgment since, the issue involved of interpretation of rule 2 of Cenvat Credit Rules, no suppression can be attributed to the appellant, therefore, the demand for the extended period is not sustainable, apart from merit of the case. 3. Shri. Dharmendra Kanjani, Learned Authorized Representative appearing on beha....

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....e submission made by the Learned Consultant that in the nature of this case. No suppression of fact can be alleged against the appellant. This is a common issue among various industries and there are various cases were decided by the Hon'ble High Court of Chhattisgarh, Gujarat and Allahabad etc. before that the matter was referred to the Larger Bench in the case of Vandana Global Ltd. It is a sett....