https://www.taxtmi.com/caselaws?id=174941 The Commissioner (Appeals) set aside the Adjudicating Authority's decision disallowing Cenvat credit on goods like plates and angles, based on limitation and merit. The Revenue's appeal was rejected as the Commissioner found no intent to evade duty and that the extended period should not apply due to a bona fide doubt on eligibility for the credit. The case outcome favored the respondent based on limitation grounds without delving into the merits of the issue of goods' classification as capital goods. en-us Fri, 11 Jun 2010 00:00:00 +0530 Thu, 29 Oct 2015 13:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174941 The Commissioner (Appeals) set aside the Adjudicating Authority's decision disallowing Cenvat credit on goods like plates and angles, based on limitation and merit. The Revenue's appeal was rejected as the Commissioner found no intent to evade duty and that the extended period should not apply due to a bona fide doubt on eligibility for the credit. The case outcome favored the respondent based on limitation grounds without delving into the merits of the issue of goods' classification as capital goods. Case-Laws Central Excise Fri, 11 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174941