https://www.taxtmi.com/caselaws?id=329117 The Tribunal allowed the appeal, setting aside the order, based on the show cause notice being time-barred. The appellant's disclosure and evidence were considered, with the Tribunal emphasizing that suppression requires deliberate withholding of information. The decision highlighted the significance of disclosure, suppression, and retrospective application of amendments in determining the admissibility of CENVAT credit on MS items for capital goods fabrication. en-us Thu, 05 May 2016 00:00:00 +0530 Thu, 16 Jun 2016 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329117 The Tribunal allowed the appeal, setting aside the order, based on the show cause notice being time-barred. The appellant's disclosure and evidence were considered, with the Tribunal emphasizing that suppression requires deliberate withholding of information. The decision highlighted the significance of disclosure, suppression, and retrospective application of amendments in determining the admissibility of CENVAT credit on MS items for capital goods fabrication. Case-Laws Central Excise Thu, 05 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329117