Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 1087 - AT - Central ExciseCENVAT Credit - input - Furnace Oil used for generating steam for manufacturing Cakes and Pastries - demand barred by time limitation - Held that: - the respondent informed to the department on 07.01.2003 through a letter that they are opting for CENVAT credit facility on furnace oil which in turn used for the manufacture of excisable as well as non-excisable items. When these facts are in the knowledge of the department, SCN dated 16.06.2005 for the period January 2003 to May 2004 is barred by limitation as there is no suppression of facts on the part of the respondent - appeal dismissed - decided against Revenue.
|