https://www.taxtmi.com/caselaws?id=249946 The Tribunal allowed the appellant's appeal based on the limitation issue, ruling that the demand show cause notice was issued beyond the permissible one-year period from the date of taking Cenvat Credit. The decision highlighted the importance of clarity on the admissibility of Cenvat Credit on disputed items and emphasized the significance of the Larger Bench judgment in resolving conflicting interpretations by different courts. The Tribunal concluded that in the absence of evidence indicating an intent to evade duty, the extended period for demand could not be invoked. en-us Fri, 11 Jul 2014 00:00:00 +0530 Wed, 23 Jul 2014 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249946 The Tribunal allowed the appellant's appeal based on the limitation issue, ruling that the demand show cause notice was issued beyond the permissible one-year period from the date of taking Cenvat Credit. The decision highlighted the importance of clarity on the admissibility of Cenvat Credit on disputed items and emphasized the significance of the Larger Bench judgment in resolving conflicting interpretations by different courts. The Tribunal concluded that in the absence of evidence indicating an intent to evade duty, the extended period for demand could not be invoked. Case-Laws Central Excise Fri, 11 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249946