https://www.taxtmi.com/caselaws?id=252757 The Tribunal upheld the first appellate authority's decision, rejecting the Revenue's appeal and providing relief to the Respondent in a case involving the invocation of the extended period for cenvat credit admissibility and the interpretation of legal provisions regarding the use of items for erecting structures of plant and machinery. The Tribunal determined that the extended period could not be applied in this case, emphasizing the Respondent's bonafide belief in the admissibility of the credit and citing conflicting interpretations by different courts on the issue. en-us Fri, 31 Oct 2014 00:00:00 +0530 Mon, 03 Nov 2014 10:30:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252757 The Tribunal upheld the first appellate authority's decision, rejecting the Revenue's appeal and providing relief to the Respondent in a case involving the invocation of the extended period for cenvat credit admissibility and the interpretation of legal provisions regarding the use of items for erecting structures of plant and machinery. The Tribunal determined that the extended period could not be applied in this case, emphasizing the Respondent's bonafide belief in the admissibility of the credit and citing conflicting interpretations by different courts on the issue. Case-Laws Central Excise Fri, 31 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252757