https://www.taxtmi.com/caselaws?id=448561 The HC set aside the revenue authority's disallowance of CENVAT credit on capital goods used for manufacturing exempted goods (electricity). The court held that the show cause notice dated 7-8-2013 was barred by limitation, being issued one day beyond the five-year period from July 2008 when credit was availed. Since the appellant disclosed CENVAT credit availment in monthly returns, there was no suppression of facts warranting extended limitation under Section 11A(4). The notice should have been issued within one year under Section 11A(1) by 6-8-2009. Additionally, the revenue authority lacked jurisdiction as amended Rule 14 required credit to be taken and utilized for recovery. The appellant's intention to manufacture dutiable products justified the credit. Appeal allowed. en-us Fri, 19 Jan 2024 00:00:00 +0530 Fri, 06 Jun 2025 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448561 The HC set aside the revenue authority's disallowance of CENVAT credit on capital goods used for manufacturing exempted goods (electricity). The court held that the show cause notice dated 7-8-2013 was barred by limitation, being issued one day beyond the five-year period from July 2008 when credit was availed. Since the appellant disclosed CENVAT credit availment in monthly returns, there was no suppression of facts warranting extended limitation under Section 11A(4). The notice should have been issued within one year under Section 11A(1) by 6-8-2009. Additionally, the revenue authority lacked jurisdiction as amended Rule 14 required credit to be taken and utilized for recovery. The appellant's intention to manufacture dutiable products justified the credit. Appeal allowed. Case-Laws Central Excise Fri, 19 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448561