https://www.taxtmi.com/caselaws?id=443185 Extended limitation under the Cenvat Credit Rules, 2004 could not be invoked where conflicting Tribunal views existed at the relevant time on whether the goods qualified as capital goods. Similar classification questions were already pending before the Supreme Court, but the revenue challenge raised no substantial question of law warranting interference. The petition was dismissed, leaving the finding against invocation of the extended limitation period undisturbed. en-us Mon, 28 Aug 2023 00:00:00 +0530 Wed, 15 Jul 2026 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443185 Extended limitation under the Cenvat Credit Rules, 2004 could not be invoked where conflicting Tribunal views existed at the relevant time on whether the goods qualified as capital goods. Similar classification questions were already pending before the Supreme Court, but the revenue challenge raised no substantial question of law warranting interference. The petition was dismissed, leaving the finding against invocation of the extended limitation period undisturbed. Case-Laws Central Excise Mon, 28 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443185