https://www.taxtmi.com/caselaws?id=248712 The Tribunal held that the structural steel items used in manufacturing were not eligible for cenvat credit due to lack of evidence supporting their use as inputs or capital goods. The appellant's argument that the recovery of cenvat credit was time-barred was noted for further examination, emphasizing the importance of disclosing information to the department. Failure to disclose relevant information was considered suppression, leading to the requirement of depositing a specified amount within a set period. Pre-deposit was waived upon compliance, and the recovery of the remaining amount was stayed pending appeal disposal, underscoring the need for concrete evidence and disclosure in claiming cenvat credit eligibility. en-us Thu, 16 Aug 2012 00:00:00 +0530 Fri, 20 Jun 2014 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248712 The Tribunal held that the structural steel items used in manufacturing were not eligible for cenvat credit due to lack of evidence supporting their use as inputs or capital goods. The appellant's argument that the recovery of cenvat credit was time-barred was noted for further examination, emphasizing the importance of disclosing information to the department. Failure to disclose relevant information was considered suppression, leading to the requirement of depositing a specified amount within a set period. Pre-deposit was waived upon compliance, and the recovery of the remaining amount was stayed pending appeal disposal, underscoring the need for concrete evidence and disclosure in claiming cenvat credit eligibility. Case-Laws Central Excise Thu, 16 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248712