https://www.taxtmi.com/caselaws?id=328691 Iron and steel items actually used in fabrication and installation of boiler-related operational components were not treated as mere supporting structures or foundation material, so the exclusion from "inputs" under Rule 2(k)(iii) of the Cenvat Credit Rules, 2004 was not applied and credit denial failed. The demand was also held time-barred because the disputed credit was disclosed in statutory returns, the issue was already the subject of extensive litigation, and the record did not show suppression of facts or intent to evade duty; the extended limitation period was therefore inapplicable. en-us Wed, 25 May 2016 00:00:00 +0530 Fri, 10 Jun 2016 18:22:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328691 Iron and steel items actually used in fabrication and installation of boiler-related operational components were not treated as mere supporting structures or foundation material, so the exclusion from "inputs" under Rule 2(k)(iii) of the Cenvat Credit Rules, 2004 was not applied and credit denial failed. The demand was also held time-barred because the disputed credit was disclosed in statutory returns, the issue was already the subject of extensive litigation, and the record did not show suppression of facts or intent to evade duty; the extended limitation period was therefore inapplicable. Case-Laws Central Excise Wed, 25 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328691