https://www.taxtmi.com/caselaws?id=220450 The appeal challenging the denial of Cenvat credit on specific items like Non-Alloy Steel Bars, H.R.S.S. Plates, and S.S. Plates was partly allowed as they were found to be used for machinery repair, supported by evidence. However, credit was denied for items such as Steel Doors and Corrugated Roof Sheets due to insufficient proof of their usage for eligible purposes. The Tribunal ruled that the extended limitation period did not apply, no penalties were imposed, and the appellants were directed to deposit the denied credit amount with interest within 30 days. en-us Mon, 06 Aug 2012 00:00:00 +0530 Fri, 25 Jan 2013 06:25:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220450 The appeal challenging the denial of Cenvat credit on specific items like Non-Alloy Steel Bars, H.R.S.S. Plates, and S.S. Plates was partly allowed as they were found to be used for machinery repair, supported by evidence. However, credit was denied for items such as Steel Doors and Corrugated Roof Sheets due to insufficient proof of their usage for eligible purposes. The Tribunal ruled that the extended limitation period did not apply, no penalties were imposed, and the appellants were directed to deposit the denied credit amount with interest within 30 days. Case-Laws Central Excise Mon, 06 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220450