https://www.taxtmi.com/caselaws?id=343992 The Tribunal allowed the appellant's appeal, setting aside the Commissioner's decision. The demand for cenvat credit was deemed unsustainable in law due to the absence of a recovery mechanism under Rule 3 of the Cenvat Credit Rules before 01.03.2013. Additionally, the demand was considered time-barred as the show-cause notice exceeded the one-year limitation period. The Tribunal found no suppression of facts and emphasized that the demand was based on assumptions, contrary to the rules. Consequently, the appellant succeeded on both merit and limitation grounds, leading to the appeal's acceptance. en-us Wed, 26 Apr 2017 00:00:00 +0530 Tue, 06 Jun 2017 07:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343992 The Tribunal allowed the appellant's appeal, setting aside the Commissioner's decision. The demand for cenvat credit was deemed unsustainable in law due to the absence of a recovery mechanism under Rule 3 of the Cenvat Credit Rules before 01.03.2013. Additionally, the demand was considered time-barred as the show-cause notice exceeded the one-year limitation period. The Tribunal found no suppression of facts and emphasized that the demand was based on assumptions, contrary to the rules. Consequently, the appellant succeeded on both merit and limitation grounds, leading to the appeal's acceptance. Case-Laws Central Excise Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343992