https://www.taxtmi.com/caselaws?id=265852 Cenvat credit was admissible on steel items where unrebutted usage evidence showed they were used in fabrication of capital goods, as parts of capital goods, or as inputs in manufacture; the claim failed only for iron and steel bars. The extended period of limitation was held unavailable for the period prior to 30.04.2010, so the demand survived only for the later period. The stated ratio is that credit cannot be denied on a general objection when factual use is established by evidence, and limitation must be tested against the period for which the demand is legally sustainable. en-us Wed, 15 Apr 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:49:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265852 Cenvat credit was admissible on steel items where unrebutted usage evidence showed they were used in fabrication of capital goods, as parts of capital goods, or as inputs in manufacture; the claim failed only for iron and steel bars. The extended period of limitation was held unavailable for the period prior to 30.04.2010, so the demand survived only for the later period. The stated ratio is that credit cannot be denied on a general objection when factual use is established by evidence, and limitation must be tested against the period for which the demand is legally sustainable. Case-Laws Central Excise Wed, 15 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265852