High Court allows appeal, sets aside order due to limitation on CENVAT Credit for capital goods. Remanded for further consideration.

The appeal was allowed by the High Court, setting aside the impugned order due to lack of contest on limitation regarding CENVAT Credit for certain items considered as capital goods. The case was remanded for further consideration based on the argument that the items could be eligible if used for machinery parts.

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The dispute was about CENVAT Credit for certain items considered as capital goods. The demand of Rs.84,079 for May to December 2007 was contested. The advocate conceded the issue based on a previous decision but argued for eligibility if the items were used for machinery parts. The impugned order was set aside due to lack of contest on limitation and remanded for further consideration. The appeal was allowed by way of remand.

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