https://www.taxtmi.com/caselaws?id=416381 The Tribunal allowed the appellant to avail suo moto Cenvat Credit without proper departmental sanction, citing lack of evidence of fraudulent activities and the appellant's good faith belief in entitlement to the credit. The Tribunal emphasized that the extended limitation period under Section 11A could not be invoked without proof of fraud, collusion, or wilful misstatement. The decision was influenced by a precedent clarifying the availment of such credit and the lack of conclusive evidence against the appellant. Consequently, the Tribunal ruled in favor of the appellant based on the limitation issue, setting aside the previous dismissal of the appeal. en-us Wed, 01 Dec 2021 00:00:00 +0530 Tue, 28 Dec 2021 08:50:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416381 The Tribunal allowed the appellant to avail suo moto Cenvat Credit without proper departmental sanction, citing lack of evidence of fraudulent activities and the appellant's good faith belief in entitlement to the credit. The Tribunal emphasized that the extended limitation period under Section 11A could not be invoked without proof of fraud, collusion, or wilful misstatement. The decision was influenced by a precedent clarifying the availment of such credit and the lack of conclusive evidence against the appellant. Consequently, the Tribunal ruled in favor of the appellant based on the limitation issue, setting aside the previous dismissal of the appeal. Case-Laws Central Excise Wed, 01 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416381