https://www.taxtmi.com/caselaws?id=332023 The tribunal ruled in favor of the appellant, allowing the appeal and granting consequential reliefs. It held that Mono Block Concrete sleepers (MBC) were integrally connected to the cement manufacturing process, making them eligible for CENVAT credit. The tribunal also found the show cause notice time-barred, as there was no evidence of fraud or suppression by the appellant. Consequently, the impugned order was set aside, emphasizing the necessity of establishing the connection of items to the manufacturing process for claiming credit and timely issuance of show cause notices within statutory limitations. en-us Wed, 30 Mar 2016 00:00:00 +0530 Wed, 16 Nov 2016 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332023 The tribunal ruled in favor of the appellant, allowing the appeal and granting consequential reliefs. It held that Mono Block Concrete sleepers (MBC) were integrally connected to the cement manufacturing process, making them eligible for CENVAT credit. The tribunal also found the show cause notice time-barred, as there was no evidence of fraud or suppression by the appellant. Consequently, the impugned order was set aside, emphasizing the necessity of establishing the connection of items to the manufacturing process for claiming credit and timely issuance of show cause notices within statutory limitations. Case-Laws Central Excise Wed, 30 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332023