https://www.taxtmi.com/caselaws?id=448532 The Tribunal set aside the impugned order and remanded the case to the Adjudicating Authority for further assessment regarding the appellant's entitlement to cenvat credit on cement and TMT bars used in foundation work and building construction prior to July 2009. The Tribunal found merit in the appellant's argument against the application of the extended period of limitation, as the cenvat credit was disclosed in their returns. The case requires a detailed bifurcation of materials used before a final decision can be made, with all issues open for reconsideration. en-us Wed, 23 Aug 2023 00:00:00 +0530 Mon, 22 Jan 2024 08:24:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448532 The Tribunal set aside the impugned order and remanded the case to the Adjudicating Authority for further assessment regarding the appellant's entitlement to cenvat credit on cement and TMT bars used in foundation work and building construction prior to July 2009. The Tribunal found merit in the appellant's argument against the application of the extended period of limitation, as the cenvat credit was disclosed in their returns. The case requires a detailed bifurcation of materials used before a final decision can be made, with all issues open for reconsideration. Case-Laws Central Excise Wed, 23 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448532