https://www.taxtmi.com/caselaws?id=266411 The appeal focused on the admissibility of CENVAT Credit on specific items and the time bar aspect. The Appellant successfully argued that the items were used in manufacturing capital goods, supported by a Chartered Engineer's certificate. The Adjudicating authority was bound by this certificate, making the CENVAT Credit eligible. Additionally, the Appellant's reliance on favorable judgments and the resolution of the issue by a CESTAT Larger Bench judgment prevented the imposition of penalties due to the time-barred nature of the show cause notice. As a result, the appeal was allowed in favor of the Appellant on both grounds. en-us Mon, 08 Jun 2015 00:00:00 +0530 Mon, 15 Feb 2016 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266411 The appeal focused on the admissibility of CENVAT Credit on specific items and the time bar aspect. The Appellant successfully argued that the items were used in manufacturing capital goods, supported by a Chartered Engineer's certificate. The Adjudicating authority was bound by this certificate, making the CENVAT Credit eligible. Additionally, the Appellant's reliance on favorable judgments and the resolution of the issue by a CESTAT Larger Bench judgment prevented the imposition of penalties due to the time-barred nature of the show cause notice. As a result, the appeal was allowed in favor of the Appellant on both grounds. Case-Laws Central Excise Mon, 08 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266411