https://www.taxtmi.com/caselaws?id=185904 The appellant availed cenvat credit on capital goods but did not receive them back within 180 days as required. The Department demanded cenvat reversal, interest, and penalty. The Commissioner (Appeals) set aside the demand, citing revenue neutrality and the availability of goods at the job worker's premises. The Tribunal directed cenvat credit reversal due to failure to return goods but remanded the case to address the time limitation issue raised by the appellant. The appeal was allowed for further consideration. en-us Thu, 27 Aug 2015 00:00:00 +0530 Sat, 11 Nov 2017 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185904 The appellant availed cenvat credit on capital goods but did not receive them back within 180 days as required. The Department demanded cenvat reversal, interest, and penalty. The Commissioner (Appeals) set aside the demand, citing revenue neutrality and the availability of goods at the job worker's premises. The Tribunal directed cenvat credit reversal due to failure to return goods but remanded the case to address the time limitation issue raised by the appellant. The appeal was allowed for further consideration. Case-Laws Central Excise Thu, 27 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185904