Appellant Challenges Revenue's Misuse of Extended Limitation Period Despite Acknowledged Revenue Neutrality in CENVAT Credit Case.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CENVAT Credit - capital goods - appellant availed 100% credit in first year - Revenue has grossly erred in invoking extended period of limitation even after being satisfied that it was the case of revenue neutrality.....