https://www.taxtmi.com/caselaws?id=253728 The Tribunal ruled in favor of the appellant in the case. It classified Sputtering Targets under sub-heading 8543 90 00, confirming eligibility for Cenvat credit. The Tribunal dismissed allegations of no manufacturing activity at the Nathupur unit, allowing Cenvat credit under Rule 12. The extended limitation period was not invoked due to lack of willful suppression of facts, leading to the non-imposition of penalties under Section 11AC. The appellant's pre-deposit requirement was waived, and recovery stayed, indicating a favorable outcome for the appellant. en-us Mon, 28 Apr 2014 00:00:00 +0530 Tue, 02 Dec 2014 21:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253728 The Tribunal ruled in favor of the appellant in the case. It classified Sputtering Targets under sub-heading 8543 90 00, confirming eligibility for Cenvat credit. The Tribunal dismissed allegations of no manufacturing activity at the Nathupur unit, allowing Cenvat credit under Rule 12. The extended limitation period was not invoked due to lack of willful suppression of facts, leading to the non-imposition of penalties under Section 11AC. The appellant's pre-deposit requirement was waived, and recovery stayed, indicating a favorable outcome for the appellant. Case-Laws Central Excise Mon, 28 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253728