https://www.taxtmi.com/caselaws?id=347740 The Tribunal upheld the Commissioner (Appeals)'s decision, dismissing the Revenue's appeal. The Tribunal confirmed that the respondent was entitled to the Cenvat credit as the cranes were found in the factory, and the relevant invoices were present. The Tribunal also emphasized the importance of cross-examination in ensuring natural justice, and the denial of the same vitiated the Order-in-Original. Additionally, the invocation of the extended period of limitation was found untenable, making the show cause notice unsustainable. The respondents-assessee were entitled to consequential benefits in accordance with the law. en-us Fri, 04 Aug 2017 00:00:00 +0530 Mon, 11 Sep 2017 08:25:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347740 The Tribunal upheld the Commissioner (Appeals)'s decision, dismissing the Revenue's appeal. The Tribunal confirmed that the respondent was entitled to the Cenvat credit as the cranes were found in the factory, and the relevant invoices were present. The Tribunal also emphasized the importance of cross-examination in ensuring natural justice, and the denial of the same vitiated the Order-in-Original. Additionally, the invocation of the extended period of limitation was found untenable, making the show cause notice unsustainable. The respondents-assessee were entitled to consequential benefits in accordance with the law. Case-Laws Central Excise Fri, 04 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347740