https://www.taxtmi.com/caselaws?id=267892 The Tribunal ruled in favor of the appellant, holding that the denial of Cenvat credit on steel items was unjustified as they were used in plant and machinery. The Tribunal rejected the Revenue's allegations of wrongful credit availing and suppression of facts, citing the appellant's evidence supported by a Chartered Engineer's certificate. Additionally, the Tribunal found that the demands against the appellant were time-barred, based on the lack of evidence to establish suppression. As a result, the impugned order was set aside, and the appeal was allowed with any consequential relief. en-us Mon, 11 May 2015 00:00:00 +0530 Tue, 17 Nov 2015 05:52:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267892 The Tribunal ruled in favor of the appellant, holding that the denial of Cenvat credit on steel items was unjustified as they were used in plant and machinery. The Tribunal rejected the Revenue's allegations of wrongful credit availing and suppression of facts, citing the appellant's evidence supported by a Chartered Engineer's certificate. Additionally, the Tribunal found that the demands against the appellant were time-barred, based on the lack of evidence to establish suppression. As a result, the impugned order was set aside, and the appeal was allowed with any consequential relief. Case-Laws Central Excise Mon, 11 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267892