https://www.taxtmi.com/caselaws?id=445326 CESTAT Ahmedabad dismissed Revenue's appeal regarding CENVAT credit on capital goods used in captive power plant installed outside factory premises for period June 2012 to December 2012. The respondent had disclosed installation of capital goods at factory premises through correspondence and ER-1 returns, with department issuing certificate acknowledging the facts. Since no suppression of facts occurred and show cause notice was issued on 31.03.2015 (over two years after credit availment), demand was time-barred under normal limitation period of one year. Adjudicating authority correctly dropped proceedings on limitation grounds. en-us Fri, 03 Nov 2023 00:00:00 +0530 Mon, 06 Nov 2023 10:35:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445326 CESTAT Ahmedabad dismissed Revenue's appeal regarding CENVAT credit on capital goods used in captive power plant installed outside factory premises for period June 2012 to December 2012. The respondent had disclosed installation of capital goods at factory premises through correspondence and ER-1 returns, with department issuing certificate acknowledging the facts. Since no suppression of facts occurred and show cause notice was issued on 31.03.2015 (over two years after credit availment), demand was time-barred under normal limitation period of one year. Adjudicating authority correctly dropped proceedings on limitation grounds. Case-Laws Central Excise Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445326