https://www.taxtmi.com/caselaws?id=239928 The court confirmed the denial of Cenvat Credit to the appellant for steel items used as supporting structures, imposing a duty amount of Rs. 3,75,984/- with an equal penalty. The demand was raised within the extended limitation period. However, it was clarified that if steel items were used for the fabrication of capital goods, they would be eligible for Cenvat Credit. A portion of the demand was found within the limitation period, and the appellant was directed to deposit Rs. 1,30,000/- within four weeks for goods used in capital goods fabrication. The remaining balance pre-deposit was stayed pending appeal. en-us Thu, 13 Jun 2013 00:00:00 +0530 Sun, 24 Nov 2013 07:26:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239928 The court confirmed the denial of Cenvat Credit to the appellant for steel items used as supporting structures, imposing a duty amount of Rs. 3,75,984/- with an equal penalty. The demand was raised within the extended limitation period. However, it was clarified that if steel items were used for the fabrication of capital goods, they would be eligible for Cenvat Credit. A portion of the demand was found within the limitation period, and the appellant was directed to deposit Rs. 1,30,000/- within four weeks for goods used in capital goods fabrication. The remaining balance pre-deposit was stayed pending appeal. Case-Laws Central Excise Thu, 13 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239928