https://www.taxtmi.com/caselaws?id=345824 The Tribunal allowed the appeal of a partnership firm engaged in manufacturing Air Pollution Control Systems and Industrial Ventilation Systems, setting aside an Order-in-Original demanding cenvat credit on imported capital goods cleared as used machinery without payment of credit. The Tribunal held that the demand was time-barred as the show-cause notice was issued after the limitation period, citing conflicting judgments and compliance with Cenvat Credit Rules 2004. The appellant's compliance and notification to the Department regarding the clearance of used machinery were considered, leading to the decision in favor of the appellant. en-us Mon, 29 May 2017 00:00:00 +0530 Fri, 28 Jul 2017 08:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345824 The Tribunal allowed the appeal of a partnership firm engaged in manufacturing Air Pollution Control Systems and Industrial Ventilation Systems, setting aside an Order-in-Original demanding cenvat credit on imported capital goods cleared as used machinery without payment of credit. The Tribunal held that the demand was time-barred as the show-cause notice was issued after the limitation period, citing conflicting judgments and compliance with Cenvat Credit Rules 2004. The appellant's compliance and notification to the Department regarding the clearance of used machinery were considered, leading to the decision in favor of the appellant. Case-Laws Central Excise Mon, 29 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345824