https://www.taxtmi.com/caselaws?id=236553 The appellant's denial of Cenvat credit for a fabricated structure was overturned by the Tribunal due to the demand being barred by limitation. The Tribunal considered the evolving legal landscape during the relevant period and found in favor of the appellant. Additionally, the Tribunal upheld the reduction of penalty by the Commissioner (Appeals), rejecting the Revenue's appeal to reinstate the original penalty. en-us Tue, 30 Apr 2013 00:00:00 +0530 Sat, 31 Aug 2013 10:25:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236553 The appellant's denial of Cenvat credit for a fabricated structure was overturned by the Tribunal due to the demand being barred by limitation. The Tribunal considered the evolving legal landscape during the relevant period and found in favor of the appellant. Additionally, the Tribunal upheld the reduction of penalty by the Commissioner (Appeals), rejecting the Revenue's appeal to reinstate the original penalty. Case-Laws Central Excise Tue, 30 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236553