https://www.taxtmi.com/caselaws?id=381826 The Tribunal held that Rule 6(3) of the CENVAT Credit Rules overrides Rules 6(1) and 6(2), with the restriction on credit utilization, not availment. It determined no provision for credit lapsing and that the extended limitation period was inapplicable due to prior knowledge by the department. The impugned order was set aside, and the appeal was allowed with consequential relief. en-us Fri, 14 Jun 2019 00:00:00 +0530 Wed, 19 Jun 2019 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381826 The Tribunal held that Rule 6(3) of the CENVAT Credit Rules overrides Rules 6(1) and 6(2), with the restriction on credit utilization, not availment. It determined no provision for credit lapsing and that the extended limitation period was inapplicable due to prior knowledge by the department. The impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Service Tax Fri, 14 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381826