https://www.taxtmi.com/caselaws?id=437047 The HC dismissed the appeal, upholding the Tribunal's decision that allowed Cenvat credit on steel items classified as "capital goods" under Rule 2(a) of the Cenvat Credit Rules, 2004. The Tribunal's decision was based on a prior judgment by the Chhattisgarh HC, which the appellant could not overturn. The HC also found the show cause notice to be time-barred, rendering the invocation of revisional power beyond the limitation period invalid. Consequently, the respondent-assessee was entitled to the Cenvat credit, and no substantial question of law warranted further appeal. en-us Wed, 12 Apr 2023 00:00:00 +0530 Wed, 15 Jul 2026 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437047 The HC dismissed the appeal, upholding the Tribunal's decision that allowed Cenvat credit on steel items classified as "capital goods" under Rule 2(a) of the Cenvat Credit Rules, 2004. The Tribunal's decision was based on a prior judgment by the Chhattisgarh HC, which the appellant could not overturn. The HC also found the show cause notice to be time-barred, rendering the invocation of revisional power beyond the limitation period invalid. Consequently, the respondent-assessee was entitled to the Cenvat credit, and no substantial question of law warranted further appeal. Case-Laws Central Excise Wed, 12 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437047