https://www.taxtmi.com/caselaws?id=337215 Modvat credit on capital goods could not be denied by invoking the extended period merely because the supplier's classification was altered later, where the duty-paying documents then on record showed a heading eligible for credit and there was no evidence that the buyer knew of the supplier's classification dispute. On that basis, the demand lacked legal support on limitation, the denial of credit was set aside, and the order-in-appeal was quashed, restoring the adjudicating authority's order dropping the proceedings. en-us Mon, 28 Nov 2016 00:00:00 +0530 Wed, 07 Feb 2018 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337215 Modvat credit on capital goods could not be denied by invoking the extended period merely because the supplier's classification was altered later, where the duty-paying documents then on record showed a heading eligible for credit and there was no evidence that the buyer knew of the supplier's classification dispute. On that basis, the demand lacked legal support on limitation, the denial of credit was set aside, and the order-in-appeal was quashed, restoring the adjudicating authority's order dropping the proceedings. Case-Laws Central Excise Mon, 28 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337215