https://www.taxtmi.com/caselaws?id=270189 The Tribunal ruled in favor of the appellants, holding that they were eligible for Cenvat credit for duty paid on vehicles returned to the factory due to damage under Rule 16 of the Central Excise Rules, 2002. The Tribunal found that the damaged vehicles brought back for re-making qualified as inputs, allowing the appellants to claim full credit without any apportionment for salvaged parts. Additionally, the Tribunal deemed the first show cause notice time-barred due to the long-standing nature of the issue. The impugned orders were set aside, and the appeals were allowed. en-us Fri, 30 Oct 2015 00:00:00 +0530 Sat, 07 May 2016 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270189 The Tribunal ruled in favor of the appellants, holding that they were eligible for Cenvat credit for duty paid on vehicles returned to the factory due to damage under Rule 16 of the Central Excise Rules, 2002. The Tribunal found that the damaged vehicles brought back for re-making qualified as inputs, allowing the appellants to claim full credit without any apportionment for salvaged parts. Additionally, the Tribunal deemed the first show cause notice time-barred due to the long-standing nature of the issue. The impugned orders were set aside, and the appeals were allowed. Case-Laws Central Excise Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270189