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2013 (7) TMI 598 - AT - Central ExciseLimitation – Extended period – Held that:- Before availing the credit, the appellant has addressed letter dated 15.12.2006 to their jurisdiction Deputy Commissioner intimating their intention to avail credit on the inputs used in the manufacture of their capital goods. The credit so availed is also reflected in the statutory record maintained by them as also in the reports so filed by them – Also, relying upon the decision of Hon'ble Supreme Court decision in the case of Mentha & Allied Products Ltd. Vs. CCE, Meerut [2004 (5) TMI 74 - SUPREME COURT OF INDIA], confirmation of demand is barred by limitation – Decided in favor of Assessee.
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