https://www.taxtmi.com/caselaws?id=260809 Cenvat credit on steel items used in erection and support of machinery was treated as admissible where the items had a direct functional nexus with manufacture, including use in supporting structures and plant operation. The authority also noted that photographs and other material could be considered to assess actual usage, and credit was allowed on merits. On limitation, the extended period was held unavailable because the controversy over such credit was unsettled during the relevant period, no sustainable suppression was shown, and the assessee's area-based exemption made the dispute revenue neutral. The demand was therefore time-barred and the impugned order was set aside. en-us Thu, 12 Feb 2015 00:00:00 +0530 Wed, 24 Jun 2015 09:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260809 Cenvat credit on steel items used in erection and support of machinery was treated as admissible where the items had a direct functional nexus with manufacture, including use in supporting structures and plant operation. The authority also noted that photographs and other material could be considered to assess actual usage, and credit was allowed on merits. On limitation, the extended period was held unavailable because the controversy over such credit was unsettled during the relevant period, no sustainable suppression was shown, and the assessee's area-based exemption made the dispute revenue neutral. The demand was therefore time-barred and the impugned order was set aside. Case-Laws Central Excise Thu, 12 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260809