https://www.taxtmi.com/caselaws?id=170179 The Tribunal allowed the appeals, finding that the appellants correctly reversed Cenvat credit on a pro rata basis. The demands were based on inconsistent methodologies, and the Revenue did not convincingly dispute the quantum of reversal. The Tribunal held that the extended period was not applicable as the facts were disclosed in ER-1 returns, indicating no intent to evade duty. Therefore, the appeals were allowed on both merit and time-bar grounds. en-us Wed, 09 Oct 2013 00:00:00 +0530 Sat, 16 May 2015 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170179 The Tribunal allowed the appeals, finding that the appellants correctly reversed Cenvat credit on a pro rata basis. The demands were based on inconsistent methodologies, and the Revenue did not convincingly dispute the quantum of reversal. The Tribunal held that the extended period was not applicable as the facts were disclosed in ER-1 returns, indicating no intent to evade duty. Therefore, the appeals were allowed on both merit and time-bar grounds. Case-Laws Central Excise Wed, 09 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170179