https://www.taxtmi.com/caselaws?id=246582 The Department's appeal against the grant of CENVAT credit on capital goods to the respondent was rejected. The Commissioner (Appeals) ruled in favor of the respondent, finding no suppression of material facts or intent to evade duty payment. The lower appellate authority's decision was upheld, concluding that the show-cause notice invoked an extended period of limitation without valid grounds. The judgment favored the respondent, affirming their entitlement to the CENVAT credit on capital goods. en-us Fri, 31 Aug 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:32:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246582 The Department's appeal against the grant of CENVAT credit on capital goods to the respondent was rejected. The Commissioner (Appeals) ruled in favor of the respondent, finding no suppression of material facts or intent to evade duty payment. The lower appellate authority's decision was upheld, concluding that the show-cause notice invoked an extended period of limitation without valid grounds. The judgment favored the respondent, affirming their entitlement to the CENVAT credit on capital goods. Case-Laws Central Excise Fri, 31 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246582