https://www.taxtmi.com/caselaws?id=267434 The Tribunal allowed the appeal solely on the ground of time limitation, setting aside the demand for Cenvat credit on steel items due to the invocation of the extended period. The decision emphasized the interpretation of Cenvat Rules regarding the admissibility of credit on structural steel items and the impact of conflicting judgments on the appellant's belief. The Tribunal held that the demand under the extended period was time-barred, citing consistent Tribunal views on the issue, without delving into the merits of the denial of Cenvat credit. en-us Tue, 12 May 2015 00:00:00 +0530 Thu, 05 Nov 2015 22:02:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267434 The Tribunal allowed the appeal solely on the ground of time limitation, setting aside the demand for Cenvat credit on steel items due to the invocation of the extended period. The decision emphasized the interpretation of Cenvat Rules regarding the admissibility of credit on structural steel items and the impact of conflicting judgments on the appellant's belief. The Tribunal held that the demand under the extended period was time-barred, citing consistent Tribunal views on the issue, without delving into the merits of the denial of Cenvat credit. Case-Laws Central Excise Tue, 12 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267434