https://www.taxtmi.com/caselaws?id=336072 The appeal was allowed in favor of the appellants, who were manufacturing steel tubes and pipes, regarding the admissibility of CENVAT credit on specific items categorized as capital goods. The court found that the disputed items were indeed components/spares of capital goods used in the fabrication process, making the credit eligible. Additionally, the Show Cause Notice was deemed time-barred due to the department's prior knowledge of the disputed credit during an earlier audit, where no objection was raised, and the lack of evidence of intent to evade duty payment. en-us Mon, 31 Oct 2016 00:00:00 +0530 Thu, 15 Dec 2016 17:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336072 The appeal was allowed in favor of the appellants, who were manufacturing steel tubes and pipes, regarding the admissibility of CENVAT credit on specific items categorized as capital goods. The court found that the disputed items were indeed components/spares of capital goods used in the fabrication process, making the credit eligible. Additionally, the Show Cause Notice was deemed time-barred due to the department's prior knowledge of the disputed credit during an earlier audit, where no objection was raised, and the lack of evidence of intent to evade duty payment. Case-Laws Central Excise Mon, 31 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336072