https://www.taxtmi.com/caselaws?id=464057 Extended limitation for denial of Cenvat credit was found unwarranted where the record did not establish mala fides or the ingredients needed for the penal extended period. The dispute concerned credit on inputs used for exempted goods, and the earlier appellate view had accepted the assessee's entitlement, while later proceedings addressed limitation separately. On these facts, Section 11AC was treated as inapplicable, and the demand raised beyond the normal period could not be sustained. The demand for the period beyond limitation was therefore set aside in favour of the assessee. en-us Wed, 15 Nov 2017 00:00:00 +0530 Tue, 30 Sep 2025 20:02:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464057 Extended limitation for denial of Cenvat credit was found unwarranted where the record did not establish mala fides or the ingredients needed for the penal extended period. The dispute concerned credit on inputs used for exempted goods, and the earlier appellate view had accepted the assessee's entitlement, while later proceedings addressed limitation separately. On these facts, Section 11AC was treated as inapplicable, and the demand raised beyond the normal period could not be sustained. The demand for the period beyond limitation was therefore set aside in favour of the assessee. Case-Laws Central Excise Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464057