https://www.taxtmi.com/caselaws?id=331864 Iron and steel articles used as supporting structurals for construction were held to remain eligible for cenvat credit for the period before 7 July 2009, because the exclusionary amendment was treated as prospective and not clarificatory. The Tribunal noted that the later High Court view displaced the earlier Larger Bench approach and that credit could not be denied for the prior period. On limitation, the extended period was unavailable because the credit was reflected in statutory records and returns, mere non-disclosure of a separately unrequired declaration did not amount to suppression, and a later change in law could not by itself sustain extended limitation. en-us Wed, 18 May 2016 00:00:00 +0530 Sat, 03 Sep 2016 17:32:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331864 Iron and steel articles used as supporting structurals for construction were held to remain eligible for cenvat credit for the period before 7 July 2009, because the exclusionary amendment was treated as prospective and not clarificatory. The Tribunal noted that the later High Court view displaced the earlier Larger Bench approach and that credit could not be denied for the prior period. On limitation, the extended period was unavailable because the credit was reflected in statutory records and returns, mere non-disclosure of a separately unrequired declaration did not amount to suppression, and a later change in law could not by itself sustain extended limitation. Case-Laws Central Excise Wed, 18 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331864