https://www.taxtmi.com/caselaws?id=774727 CESTAT Chandigarh held that extended period of limitation was not invocable where appellant disclosed utilization of Education Cess and Secondary & Higher Education Cess for excise duty payment in ER-1 returns during the relevant period. Show cause notice issued invoking extended limitation period was barred by limitation, following precedent in M/s Tafe Ltd. case. Additionally, appellant was entitled to Cenvat credit on Sanitary ware and LED Portable Lamp Set as capital goods since items were used as equipment for manufacturing final products and usage was not disputed by Revenue. Impugned order set aside and appeal allowed. en-us Thu, 26 Jun 2025 00:00:00 +0530 Mon, 14 Jul 2025 08:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774727 CESTAT Chandigarh held that extended period of limitation was not invocable where appellant disclosed utilization of Education Cess and Secondary & Higher Education Cess for excise duty payment in ER-1 returns during the relevant period. Show cause notice issued invoking extended limitation period was barred by limitation, following precedent in M/s Tafe Ltd. case. Additionally, appellant was entitled to Cenvat credit on Sanitary ware and LED Portable Lamp Set as capital goods since items were used as equipment for manufacturing final products and usage was not disputed by Revenue. Impugned order set aside and appeal allowed. Case-Laws Central Excise Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774727