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TMI Blog2016 (2) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... he CENVAT credit on the goods so cleared. That being a finding of fact, in our opinion, no question of law arises. - Counsel for the revenue pointed out that even the demand within the period of 1 year from the date of notice is struck down by the Tribunal on the ground that the situation was of revenue neutrality without full discussion on the issue. - Decided against the revenue. - TAX APPEAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion that the user industry brings the excisable goods directly from the factory of manufacture or warehouse without payment of duty? (iii)Whether, Tribunal is justified in holding that the appellant cannot invoke the extended period of limitation under proviso of Section 11A of the Act even though the case of Mafatlal Industries Ltd., which is relied upon by the Tribunal has not attained finali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on was clarified only by virtue of the decision of Larger Bench of the Tribunal in case of Lakshmi Automatic Loom Works Ltd. V/s. CCE Trichy which was decided on 10.10.2008. In such decision, the Tribunal clarified that CENVAT credit taken by a DTA Unit would be required to be reversed when the inputs are cleared as such to an EOU. 3. It is true that in the impugned judgment, the Tribunal has p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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