Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (12) TMI 936 - AT - Central ExciseDenail of CENVAT Credit - Duty demand - Bar of limitation - Held that:- there were two views during the relevant period and therefore there is no ground for invocation of extended period for denying cenvat credit. Since in this case the entire period covered by show-cause notice is beyond one year, extended period cannot be invoked, and therefore, the appellants succeed on limitation - Decided in favour of assessee.
|