https://www.taxtmi.com/caselaws?id=255890 The Tribunal allowed the appeal in favor of the appellant, granting them input service credit for erection and commissioning charges as necessary for machinery operation. The appellant was entitled to Cenvat credit under Rule 2(l) of the CENVAT Credit Rules, 2004. Additionally, the denial of exemption under Notification no. 22/2003 was overturned due to the revenue's failure to verify the re-warehousing certificate submission within the prescribed period. The demand was deemed time-barred, and the appellant succeeded in their appeal, benefiting from the exemption. en-us Wed, 19 Nov 2014 00:00:00 +0530 Thu, 29 Jan 2015 06:35:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255890 The Tribunal allowed the appeal in favor of the appellant, granting them input service credit for erection and commissioning charges as necessary for machinery operation. The appellant was entitled to Cenvat credit under Rule 2(l) of the CENVAT Credit Rules, 2004. Additionally, the denial of exemption under Notification no. 22/2003 was overturned due to the revenue's failure to verify the re-warehousing certificate submission within the prescribed period. The demand was deemed time-barred, and the appellant succeeded in their appeal, benefiting from the exemption. Case-Laws Central Excise Wed, 19 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255890