https://www.taxtmi.com/caselaws?id=237987 Cenvat credit was discussed in the context of imported e-bike parts sent for job work and converted into finished e-bikes cleared on payment of duty. The analysis states that, at the prima facie stage, duty-paid input goods and proper bill of entry particulars supported entitlement to credit, and alleged defects in customs exemption compliance did not defeat the manufacturer's claim. It also notes that the demand appeared prima facie time-barred because the Revenue had earlier knowledge of the credit position and the extended limitation period was considered unsustainable, supporting unconditional stay. en-us Mon, 02 Sep 2013 00:00:00 +0530 Mon, 22 Feb 2016 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237987 Cenvat credit was discussed in the context of imported e-bike parts sent for job work and converted into finished e-bikes cleared on payment of duty. The analysis states that, at the prima facie stage, duty-paid input goods and proper bill of entry particulars supported entitlement to credit, and alleged defects in customs exemption compliance did not defeat the manufacturer's claim. It also notes that the demand appeared prima facie time-barred because the Revenue had earlier knowledge of the credit position and the extended limitation period was considered unsustainable, supporting unconditional stay. Case-Laws Central Excise Mon, 02 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237987