https://www.taxtmi.com/caselaws?id=246299 The Tribunal ruled in favor of the appellant, manufacturers of coated pipes, allowing Cenvat credit for welding electrodes and spare parts of the pipe coating plant. The Tribunal held that these items qualified for Cenvat credit under the Cenvat Credit Rules, 2004. It found that the demand for Cenvat credit was time-barred and lacked grounds for invoking an extended period. The Tribunal granted a waiver of the pre-deposit requirement for the Cenvat credit demand, interest, and penalty, halting the recovery process until the appeal's final disposal. en-us Fri, 18 Nov 2011 00:00:00 +0530 Sun, 20 Apr 2014 15:59:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246299 The Tribunal ruled in favor of the appellant, manufacturers of coated pipes, allowing Cenvat credit for welding electrodes and spare parts of the pipe coating plant. The Tribunal held that these items qualified for Cenvat credit under the Cenvat Credit Rules, 2004. It found that the demand for Cenvat credit was time-barred and lacked grounds for invoking an extended period. The Tribunal granted a waiver of the pre-deposit requirement for the Cenvat credit demand, interest, and penalty, halting the recovery process until the appeal's final disposal. Case-Laws Central Excise Fri, 18 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246299