https://www.taxtmi.com/article/detailed?id=5603 The statutory relevant date for recovery is tied to events such as filing or the last date for periodical returns, payment dates, provisional assessment adjustments, or refunds; the date of departmental audit objection is not the relevant date for limitation. The tribunal found the laptop used to operate manufacturing machinery to be capital goods qualifying for CENVAT credit and held that issuing a show cause notice from the audit objection date would be contrary to the limitation scheme, rendering the demand time barred. en-us Mon, 05 May 2014 09:22:41 +0530 Mon, 05 May 2014 09:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5603 The statutory relevant date for recovery is tied to events such as filing or the last date for periodical returns, payment dates, provisional assessment adjustments, or refunds; the date of departmental audit objection is not the relevant date for limitation. The tribunal found the laptop used to operate manufacturing machinery to be capital goods qualifying for CENVAT credit and held that issuing a show cause notice from the audit objection date would be contrary to the limitation scheme, rendering the demand time barred. Articles Central Excise Mon, 05 May 2014 09:22:41 +0530 https://www.taxtmi.com/article/detailed?id=5603