https://www.taxtmi.com/caselaws?id=125643 Extended limitation was unavailable because the Department had already obtained the relevant details and there was no suppression of facts; the demand was therefore time-barred. Steel rods used to fabricate molasses storage tanks qualified for Cenvat credit because Rule 2(k) treats goods used in the manufacture of capital goods, when those capital goods are further used in the factory, as inputs. On that reasoning, the assessee was entitled to credit, and the impugned order failed both on limitation and on merits. en-us Fri, 26 Sep 2008 00:00:00 +0530 Sat, 27 Oct 2012 11:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125643 Extended limitation was unavailable because the Department had already obtained the relevant details and there was no suppression of facts; the demand was therefore time-barred. Steel rods used to fabricate molasses storage tanks qualified for Cenvat credit because Rule 2(k) treats goods used in the manufacture of capital goods, when those capital goods are further used in the factory, as inputs. On that reasoning, the assessee was entitled to credit, and the impugned order failed both on limitation and on merits. Case-Laws Central Excise Fri, 26 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125643