https://www.taxtmi.com/caselaws?id=267396 The tribunal allowed the appeal in favor of the appellant, setting aside the impugned order solely on the point of limitation. The appellant's eligibility for Cenvat credit on capital goods and spares was upheld, with the tribunal noting that the appellant had complied with procedures and timely informed the authorities about the recredit. The show-cause notice issued in 2011 was deemed time-barred due to the department's awareness of the recredit taken by the appellant in 2006, leading to the tribunal finding no suppression or misstatement against the appellant. en-us Fri, 26 Jun 2015 00:00:00 +0530 Mon, 22 Feb 2016 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267396 The tribunal allowed the appeal in favor of the appellant, setting aside the impugned order solely on the point of limitation. The appellant's eligibility for Cenvat credit on capital goods and spares was upheld, with the tribunal noting that the appellant had complied with procedures and timely informed the authorities about the recredit. The show-cause notice issued in 2011 was deemed time-barred due to the department's awareness of the recredit taken by the appellant in 2006, leading to the tribunal finding no suppression or misstatement against the appellant. Case-Laws Central Excise Fri, 26 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267396