https://www.taxtmi.com/caselaws?id=169983 The Tribunal upheld the denial of input credit for duty paid on fuels used in electricity generation wheeled outside the factory premises. The extended period of limitation was deemed applicable due to the appellant's non-cooperative conduct, but penalties were set aside. The demand for Cenvat credit was confirmed, and the determination of the period of limitation was considered academic as the demand fell within the limitation period regardless of the start date. en-us Mon, 23 Jun 2014 00:00:00 +0530 Tue, 12 May 2015 16:21:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169983 The Tribunal upheld the denial of input credit for duty paid on fuels used in electricity generation wheeled outside the factory premises. The extended period of limitation was deemed applicable due to the appellant's non-cooperative conduct, but penalties were set aside. The demand for Cenvat credit was confirmed, and the determination of the period of limitation was considered academic as the demand fell within the limitation period regardless of the start date. Case-Laws Central Excise Mon, 23 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169983