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2010 (8) TMI 800 - CESTAT MUMBAIExtended period of limitation - revenue neutrality - CENVAT credit - clearance of input to sister unit - Held that: - it is a case of the appellant that whatever duty they will pay, credit of the same is available to their sister unit which is not in dispute. Such situation is of revenue neutrality - in case of revenue neutrality, extended period is not invokable - for the period from December 2001 to December 2005 the SCN has been issued on 4th January 2007 which is beyond the period of one year, the extended period is not invokable in this case being the situation of revenue neutrality - appeal allowed - decided in favor of appellant.
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