https://www.taxtmi.com/caselaws?id=183644 Extended period of limitation could not be invoked to sustain a demand denying Cenvat credit where the assessee had filed regular ER-1 returns and the record showed no objection from the Revenue during the relevant period. The dispute was examined in light of earlier decisions recognising credit on steel items used for fabrication of supporting structures, but the determinative point was limitation. As no suppression or other basis for extended limitation was established, the demand was set aside and the Revenue's appeal was dismissed. en-us Fri, 26 Jun 2015 00:00:00 +0530 Fri, 17 Jun 2016 08:43:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183644 Extended period of limitation could not be invoked to sustain a demand denying Cenvat credit where the assessee had filed regular ER-1 returns and the record showed no objection from the Revenue during the relevant period. The dispute was examined in light of earlier decisions recognising credit on steel items used for fabrication of supporting structures, but the determinative point was limitation. As no suppression or other basis for extended limitation was established, the demand was set aside and the Revenue's appeal was dismissed. Case-Laws Central Excise Fri, 26 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183644