https://www.taxtmi.com/caselaws?id=246714 The tribunal allowed the appeal, set aside the impugned order, and granted relief to the appellant, emphasizing the importance of clarity and consistency in legal interpretations. The tribunal held that the extended period could not be invoked against the appellant due to conflicting views on the eligibility of cenvat credit for repair inputs during the relevant period. The judgment underscores the significance of considering the prevailing legal landscape and the principle that an assessee cannot be faulted for acting on a reasonable belief based on favorable interpretations of the law. en-us Fri, 21 Dec 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:43:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246714 The tribunal allowed the appeal, set aside the impugned order, and granted relief to the appellant, emphasizing the importance of clarity and consistency in legal interpretations. The tribunal held that the extended period could not be invoked against the appellant due to conflicting views on the eligibility of cenvat credit for repair inputs during the relevant period. The judgment underscores the significance of considering the prevailing legal landscape and the principle that an assessee cannot be faulted for acting on a reasonable belief based on favorable interpretations of the law. Case-Laws Central Excise Fri, 21 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246714