https://www.taxtmi.com/caselaws?id=244099 The Tribunal ruled in favor of the appellant regarding the eligibility of Cenvat Credit on steel items used for tank fabrication. It found that the appellant had declared the credit in their returns, shifting the burden to verify the claim to the Assistant Officer. As a result, the Tribunal waived the pre-deposit requirement for hearing the appeal, concluding in favor of the appellant on all issues related to Cenvat Credit eligibility, time limitation for recovery, and the pre-deposit requirement. en-us Fri, 18 Oct 2013 00:00:00 +0530 Tue, 18 Feb 2014 07:04:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244099 The Tribunal ruled in favor of the appellant regarding the eligibility of Cenvat Credit on steel items used for tank fabrication. It found that the appellant had declared the credit in their returns, shifting the burden to verify the claim to the Assistant Officer. As a result, the Tribunal waived the pre-deposit requirement for hearing the appeal, concluding in favor of the appellant on all issues related to Cenvat Credit eligibility, time limitation for recovery, and the pre-deposit requirement. Case-Laws Central Excise Fri, 18 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244099