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2009 (2) TMI 489 - AT - Central ExciseModvat credit - whether the appellants would be entitled to the benefit of Modvat credit in respect of fuel used in the manufacture of electricity, a part of which is sold to their sister concern - As per the Tribunal’s decision in the case of M/s. SOLARIS (2007 -TMI - 1589 - SUPREME COURT OF INDIA), the benefit has already been denied. Limitation - Tribunal held the demand raised after the normal period of 6 months to be barred by limitation - The demand raised for the period April 2002 to March 2003 by way of show cause notice issued in April 2004 would be time barred by limitation, except for the period which falls within the limitation - The same is required to be quantified by authorities below - Appeal is disposed off in above manner.
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