https://www.taxtmi.com/caselaws?id=411621 The Tribunal ruled in favor of the appellant, determining that they were entitled to CENVAT credit on both the capital goods and input services used in the R&D wing as it was considered part of the registered factory premises. The procedural requirements were deemed satisfied, and the extended period of limitation for the demand was found to be inapplicable. Therefore, the initial denial of CENVAT credit was overturned, and the appellant's appeal was successful. en-us Tue, 10 Aug 2021 00:00:00 +0530 Fri, 27 Aug 2021 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411621 The Tribunal ruled in favor of the appellant, determining that they were entitled to CENVAT credit on both the capital goods and input services used in the R&D wing as it was considered part of the registered factory premises. The procedural requirements were deemed satisfied, and the extended period of limitation for the demand was found to be inapplicable. Therefore, the initial denial of CENVAT credit was overturned, and the appellant's appeal was successful. Case-Laws Central Excise Tue, 10 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411621