https://www.taxtmi.com/caselaws?id=262474 The Tribunal ruled in favor of the appellant, setting aside the demands against them regarding the eligibility of Cenvat Credit on steel items used for tank fabrication, the time limitation for credit recovery, and the burden of proof on maintaining proper records for credit availing. The appellant's disclosure in their ER-1 Returns was deemed sufficient, absolving them from penalties and limitations, with the Tribunal emphasizing the authorities' responsibility to promptly verify claims based on provided information. en-us Thu, 02 Jul 2015 00:00:00 +0530 Sat, 26 Sep 2015 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262474 The Tribunal ruled in favor of the appellant, setting aside the demands against them regarding the eligibility of Cenvat Credit on steel items used for tank fabrication, the time limitation for credit recovery, and the burden of proof on maintaining proper records for credit availing. The appellant's disclosure in their ER-1 Returns was deemed sufficient, absolving them from penalties and limitations, with the Tribunal emphasizing the authorities' responsibility to promptly verify claims based on provided information. Case-Laws Central Excise Thu, 02 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262474