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2022 (6) TMI 1054 - Central Excise
Head Note / Extract:
Invocation of extended period of limitation - CENVAT Credit - installation of pre-fabricated structures - period September, 2009 to December, 2010 - HELD THAT:- As the transactions in question is before 1.7.2012, when Exclusion Clause was introduced in Rule 2 (l), thus, the transaction in question does not fall within the mandate of Exclusion Clause. Accordingly, the show cause notice is wholly misconceived. Further, there are no case for invocation of extended period of limitation. Appeal allowed - decided in favor of appellant.