https://www.taxtmi.com/caselaws?id=171820 The Commissioner (Appeals) reversed the Assistant Commissioner's decision to demand Cenvat credit repayment for MS Angles, Channels, Beams, Joists used in the Kiln platform, citing the absence of an extended period under Section 11A (1). The Technical Member found the demand time-barred due to lack of specific allegations in the show cause notice, emphasizing the need for legal clarity in interpreting Cenvat Credit Rules. Consequently, the Revenue's appeal was dismissed, highlighting the importance of procedural adherence in tax matters. en-us Thu, 17 Nov 2011 00:00:00 +0530 Thu, 23 Mar 2017 13:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171820 The Commissioner (Appeals) reversed the Assistant Commissioner's decision to demand Cenvat credit repayment for MS Angles, Channels, Beams, Joists used in the Kiln platform, citing the absence of an extended period under Section 11A (1). The Technical Member found the demand time-barred due to lack of specific allegations in the show cause notice, emphasizing the need for legal clarity in interpreting Cenvat Credit Rules. Consequently, the Revenue's appeal was dismissed, highlighting the importance of procedural adherence in tax matters. Case-Laws Central Excise Thu, 17 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171820