https://www.taxtmi.com/caselaws?id=377402 The appellate tribunal ruled in favor of the appellant, allowing the appeal due to the peculiar factual circumstances of the case. The tribunal emphasized that the change in company name did not disentitle the appellant from claiming CENVAT credit as long as the goods were received and used for manufacturing. It clarified that there is no explicit time limit for availing credit on capital goods and validated the use of a certified photocopy of the invoice for credit availment. Additionally, the tribunal considered the delay in issuing the show cause notice beyond the normal limitation period, ultimately supporting the appellant on both merit and limitation grounds. en-us Thu, 28 Mar 2019 00:00:00 +0530 Fri, 29 Mar 2019 07:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377402 The appellate tribunal ruled in favor of the appellant, allowing the appeal due to the peculiar factual circumstances of the case. The tribunal emphasized that the change in company name did not disentitle the appellant from claiming CENVAT credit as long as the goods were received and used for manufacturing. It clarified that there is no explicit time limit for availing credit on capital goods and validated the use of a certified photocopy of the invoice for credit availment. Additionally, the tribunal considered the delay in issuing the show cause notice beyond the normal limitation period, ultimately supporting the appellant on both merit and limitation grounds. Case-Laws Central Excise Thu, 28 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377402