https://www.taxtmi.com/caselaws?id=444888 A concluded CENVAT credit dispute concerning machinery used in a co-generation plant could not be reopened on a new factual basis not contained in the original show cause notices. The Court noted that the notices had proceeded only on the footing that electricity generated was an exempted product, while the later insistence on a User Test Certificate introduced a different premise. It further held that the proceedings were unsustainable because the statutory period for adjudication had expired after prolonged delay. The notices were therefore quashed, with the Court emphasising that a settled tax controversy cannot be revived through a fresh basis outside the notice and beyond the prescribed time limit. en-us Tue, 10 Oct 2023 00:00:00 +0530 Mon, 01 Apr 2024 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444888 A concluded CENVAT credit dispute concerning machinery used in a co-generation plant could not be reopened on a new factual basis not contained in the original show cause notices. The Court noted that the notices had proceeded only on the footing that electricity generated was an exempted product, while the later insistence on a User Test Certificate introduced a different premise. It further held that the proceedings were unsustainable because the statutory period for adjudication had expired after prolonged delay. The notices were therefore quashed, with the Court emphasising that a settled tax controversy cannot be revived through a fresh basis outside the notice and beyond the prescribed time limit. Case-Laws Central Excise Tue, 10 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444888