https://www.taxtmi.com/caselaws?id=266924 Cenvat credit distributed through the input service distributor mechanism may be taken and utilised before commencement of manufacture, because Rules 7 and 3 of the Cenvat Credit Rules, 2004 do not prohibit credit at the pre-production stage where manufacturing activity is being set up. The denial of credit was therefore unsustainable. The extended period of limitation under Section 11A, and penalty under Section 11AC of the Central Excise Act, 1944, require fraud, suppression, wilful misstatement, or intent to evade duty; as the dispute was only one of rule interpretation and no such ingredient was shown, extended limitation and penalty could not be invoked. en-us Mon, 29 Jun 2015 00:00:00 +0530 Tue, 27 Oct 2015 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266924 Cenvat credit distributed through the input service distributor mechanism may be taken and utilised before commencement of manufacture, because Rules 7 and 3 of the Cenvat Credit Rules, 2004 do not prohibit credit at the pre-production stage where manufacturing activity is being set up. The denial of credit was therefore unsustainable. The extended period of limitation under Section 11A, and penalty under Section 11AC of the Central Excise Act, 1944, require fraud, suppression, wilful misstatement, or intent to evade duty; as the dispute was only one of rule interpretation and no such ingredient was shown, extended limitation and penalty could not be invoked. Case-Laws Central Excise Mon, 29 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266924