https://www.taxtmi.com/caselaws?id=760941 Dumpers used to transport raw materials from mines to the factory were held ineligible for Cenvat credit because they were treated as capital assets, not inputs used in or in relation to manufacture, and they did not fall within the defined categories of capital goods under the Cenvat Credit Rules, 2004. The extended period of limitation could not be invoked because the show cause notice did not specifically allege or support suppression, fraud, wilful misstatement, or intent to evade duty, and the credit had been disclosed in returns. As a result, the demand was confined to the normal limitation period and the denial of credit beyond that period did not survive. en-us Tue, 29 Oct 2024 00:00:00 +0530 Tue, 29 Oct 2024 14:16:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760941 Dumpers used to transport raw materials from mines to the factory were held ineligible for Cenvat credit because they were treated as capital assets, not inputs used in or in relation to manufacture, and they did not fall within the defined categories of capital goods under the Cenvat Credit Rules, 2004. The extended period of limitation could not be invoked because the show cause notice did not specifically allege or support suppression, fraud, wilful misstatement, or intent to evade duty, and the credit had been disclosed in returns. As a result, the demand was confined to the normal limitation period and the denial of credit beyond that period did not survive. Case-Laws Central Excise Tue, 29 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760941