CENVAT Credit - No evidence could be brought on record that the ...
CENVAT Credit Demand Time-Barred; No Evidence of Knowledge Against Appellant and Director, No Penalties Imposed.
October 9, 2015
Case Laws Central Excise AT
CENVAT Credit - No evidence could be brought on record that the main appellant and its Director were aware that inputs received was as a result of an activity not amounting to manufacture. The demand issued is clearly time barred as extended period is not imposable in this case and no penalties can be imposed upon the appellant - AT
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