https://www.taxtmi.com/caselaws?id=272059 The Tribunal ruled in favor of the appellant, holding that the disputed goods qualified as inputs for cenvat credit. The show cause notice issued beyond one year from credit taking was deemed time-barred, as no fraud or intent to evade duty was alleged. The extended limitation period was considered inapplicable, and the impugned order was set aside, allowing the appeal solely on the limitation ground without addressing the case's merits. en-us Fri, 22 Jan 2016 00:00:00 +0530 Thu, 25 Feb 2016 08:52:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272059 The Tribunal ruled in favor of the appellant, holding that the disputed goods qualified as inputs for cenvat credit. The show cause notice issued beyond one year from credit taking was deemed time-barred, as no fraud or intent to evade duty was alleged. The extended limitation period was considered inapplicable, and the impugned order was set aside, allowing the appeal solely on the limitation ground without addressing the case's merits. Case-Laws Central Excise Fri, 22 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272059