https://www.taxtmi.com/caselaws?id=202289 The Tribunal upheld the original authority's decision that the respondents were not eligible for cenvat credit on specific items used for fabricating supporting structures. The duty demand and interest were to be calculated within the normal limitation period, with no penalty imposed due to the respondents' genuine belief and lack of evidence of suppression or misstatement. The Commissioner (Appeals) order setting aside the penalty was affirmed, and the case was remitted to the original authority for further proceedings. en-us Wed, 30 Jun 2010 00:00:00 +0530 Fri, 18 Feb 2011 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202289 The Tribunal upheld the original authority's decision that the respondents were not eligible for cenvat credit on specific items used for fabricating supporting structures. The duty demand and interest were to be calculated within the normal limitation period, with no penalty imposed due to the respondents' genuine belief and lack of evidence of suppression or misstatement. The Commissioner (Appeals) order setting aside the penalty was affirmed, and the case was remitted to the original authority for further proceedings. Case-Laws Central Excise Wed, 30 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202289