https://www.taxtmi.com/caselaws?id=355302 The Tribunal allowed the appeal in favor of the appellant, overturning the denial of Cenvat credit on duty paid for capital goods used in their Captive Power Plant for electricity production. The decision was based on the precedent set by the Chhattisgarh High Court, which established that such capital goods were not 'exclusively' used for manufacturing exempted goods. The Tribunal also held that the Show Cause Notice issued invoking a longer period for the alleged wrongful availment of credit was barred by limitation due to the lack of valid reasons provided. Consequential relief was granted to the appellant. en-us Tue, 02 Jan 2018 00:00:00 +0530 Tue, 13 Feb 2018 06:17:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355302 The Tribunal allowed the appeal in favor of the appellant, overturning the denial of Cenvat credit on duty paid for capital goods used in their Captive Power Plant for electricity production. The decision was based on the precedent set by the Chhattisgarh High Court, which established that such capital goods were not 'exclusively' used for manufacturing exempted goods. The Tribunal also held that the Show Cause Notice issued invoking a longer period for the alleged wrongful availment of credit was barred by limitation due to the lack of valid reasons provided. Consequential relief was granted to the appellant. Case-Laws Central Excise Tue, 02 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355302