https://www.taxtmi.com/caselaws?id=201956 The Tribunal held that the materials used in setting up a bio-gas plant did not qualify as capital goods eligible for Cenvat credit. The Commissioner's findings on the time-bar aspect were upheld due to no suppression of facts. The conflicting interpretations on the eligibility of credit for the impugned goods during the relevant period led to the belief of eligibility by the respondents being considered bona fide. As there was no suppression of facts, the extended period of limitation was not justified. The demand for Cenvat credit was considered time-barred as all details were available from public documents, leading to the appeal of the department being rejected. en-us Thu, 08 Jul 2010 00:00:00 +0530 Tue, 15 Feb 2011 23:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201956 The Tribunal held that the materials used in setting up a bio-gas plant did not qualify as capital goods eligible for Cenvat credit. The Commissioner's findings on the time-bar aspect were upheld due to no suppression of facts. The conflicting interpretations on the eligibility of credit for the impugned goods during the relevant period led to the belief of eligibility by the respondents being considered bona fide. As there was no suppression of facts, the extended period of limitation was not justified. The demand for Cenvat credit was considered time-barred as all details were available from public documents, leading to the appeal of the department being rejected. Case-Laws Central Excise Thu, 08 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201956