https://www.taxtmi.com/caselaws?id=767043 CESTAT Chandigarh allowed the appeal regarding CENVAT credit reversal under Rule 6(3A) of CENVAT Credit Rules, 2004. The tribunal held that Rule 16's deeming fiction for goods brought into factory for repair/reconditioning cannot be extended to treat such goods as inputs under Rule 3. The appellant correctly excluded Interface-related CENVAT credit from proportionate reversal calculations. The department failed to justify invoking extended limitation period, particularly for a Public Sector Undertaking subject to regular audits. The tribunal set aside the impugned orders on both merits and limitation grounds. en-us Thu, 06 Mar 2025 00:00:00 +0530 Mon, 10 Mar 2025 08:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767043 CESTAT Chandigarh allowed the appeal regarding CENVAT credit reversal under Rule 6(3A) of CENVAT Credit Rules, 2004. The tribunal held that Rule 16's deeming fiction for goods brought into factory for repair/reconditioning cannot be extended to treat such goods as inputs under Rule 3. The appellant correctly excluded Interface-related CENVAT credit from proportionate reversal calculations. The department failed to justify invoking extended limitation period, particularly for a Public Sector Undertaking subject to regular audits. The tribunal set aside the impugned orders on both merits and limitation grounds. Case-Laws Central Excise Thu, 06 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767043