https://www.taxtmi.com/caselaws?id=780782 CESTAT-AH allowed the appeal, holding that tippers, hydraulic cabins and boomers used in site formation/excavation services qualified for CENVAT credit in bona fide belief pre-22.06.2010; reliance on precedent meant the extended period of limitation could not be invoked and penalties were not imposable. The matter was remanded to determine whether any demand survives within the ordinary limitation period; any surviving demand may attract interest as per the referenced ratio, but no penalty shall be imposed. en-us Mon, 03 Nov 2025 00:00:00 +0530 Thu, 06 Nov 2025 08:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780782 CESTAT-AH allowed the appeal, holding that tippers, hydraulic cabins and boomers used in site formation/excavation services qualified for CENVAT credit in bona fide belief pre-22.06.2010; reliance on precedent meant the extended period of limitation could not be invoked and penalties were not imposable. The matter was remanded to determine whether any demand survives within the ordinary limitation period; any surviving demand may attract interest as per the referenced ratio, but no penalty shall be imposed. Case-Laws Central Excise Mon, 03 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780782