https://www.taxtmi.com/caselaws?id=271884 100% Cenvat credit on moulds transferred during the interim period in October 2000 was held inadmissible because the governing rules at that time did not permit full credit on capital goods removed in the same financial year, and the later regime could not be applied retrospectively. However, the demand was held time-barred because an identical issue in the assessee's own case had already been decided in its favour elsewhere, supporting a bona fide belief and showing no suppression or intent to evade duty. The appeal therefore succeeded on limitation, and the demand was annulled despite the adverse finding on merits. en-us Thu, 25 Jun 2015 00:00:00 +0530 Sat, 20 Feb 2016 10:11:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271884 100% Cenvat credit on moulds transferred during the interim period in October 2000 was held inadmissible because the governing rules at that time did not permit full credit on capital goods removed in the same financial year, and the later regime could not be applied retrospectively. However, the demand was held time-barred because an identical issue in the assessee's own case had already been decided in its favour elsewhere, supporting a bona fide belief and showing no suppression or intent to evade duty. The appeal therefore succeeded on limitation, and the demand was annulled despite the adverse finding on merits. Case-Laws Central Excise Thu, 25 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271884