https://www.taxtmi.com/caselaws?id=209992 CENVAT credit taken by a manufacturer for payment of excise duty is governed by the Central Excise Act framework, with recovery of wrong availment proceeding under Section 11A read with Rule 14 of the CENVAT Credit Rules, 2004. Because the assessee was not acting as a provider of output service, the appeal remedy lay under Section 35 of the Central Excise Act, which allows filing within 60 days and condonation only for a further 30 days. Appeals filed beyond that statutory period are time-barred, and the appellate authority has no power to extend limitation further. en-us Thu, 16 Jun 2011 00:00:00 +0530 Fri, 05 Jul 2013 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209992 CENVAT credit taken by a manufacturer for payment of excise duty is governed by the Central Excise Act framework, with recovery of wrong availment proceeding under Section 11A read with Rule 14 of the CENVAT Credit Rules, 2004. Because the assessee was not acting as a provider of output service, the appeal remedy lay under Section 35 of the Central Excise Act, which allows filing within 60 days and condonation only for a further 30 days. Appeals filed beyond that statutory period are time-barred, and the appellate authority has no power to extend limitation further. Case-Laws Service Tax Thu, 16 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209992