https://www.taxtmi.com/caselaws?id=439832 The Tribunal held that the demand for wrong availment of Cenvat credit on capital goods was unsustainable as the manufacturer had the option to defer credit utilization. Additionally, the show cause notice was deemed time-barred, as it was issued after the limitation period. Consequently, the appeal was allowed, and the impugned order was set aside. en-us Wed, 28 Jun 2023 00:00:00 +0530 Mon, 03 Jul 2023 22:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439832 The Tribunal held that the demand for wrong availment of Cenvat credit on capital goods was unsustainable as the manufacturer had the option to defer credit utilization. Additionally, the show cause notice was deemed time-barred, as it was issued after the limitation period. Consequently, the appeal was allowed, and the impugned order was set aside. Case-Laws Central Excise Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439832