https://www.taxtmi.com/caselaws?id=203856 The appeal was rejected by the Tribunal as the demand for Modvat credit for fuel used in electricity manufacture, sold to a sister concern, was found to be time-barred by limitation. The Tribunal cited precedents and emphasized that the show cause notice was issued after the normal limitation period. While the Revenue's arguments succeeded on merits, they failed on limitation grounds. The Tribunal concluded that the demand raised for a specific period was time-barred, except for the portion falling within the limitation period, which required quantification by the authorities. en-us Thu, 05 Feb 2009 00:00:00 +0530 Wed, 05 Jun 2013 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203856 The appeal was rejected by the Tribunal as the demand for Modvat credit for fuel used in electricity manufacture, sold to a sister concern, was found to be time-barred by limitation. The Tribunal cited precedents and emphasized that the show cause notice was issued after the normal limitation period. While the Revenue's arguments succeeded on merits, they failed on limitation grounds. The Tribunal concluded that the demand raised for a specific period was time-barred, except for the portion falling within the limitation period, which required quantification by the authorities. Case-Laws Central Excise Thu, 05 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203856