https://www.taxtmi.com/caselaws?id=336258 The Tribunal allowed the appeal in favor of the appellant, setting aside the impugned order that denied cenvat credit on structural steel items under chapter 72 of the Central Excise Tariff Act, 1985. The Tribunal held that the extended period of limitation for recovery could not be invoked as the appellant had disclosed the cenvat credit particulars in the monthly ER-1 return, and there were no findings of fraudulent activities. The SCNs were issued beyond the one-year limitation period, and without evidence of suppression or misstatement, the Tribunal ruled in favor of the appellant, concluding that the demand was not justified. en-us Thu, 07 Apr 2016 00:00:00 +0530 Mon, 19 Dec 2016 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336258 The Tribunal allowed the appeal in favor of the appellant, setting aside the impugned order that denied cenvat credit on structural steel items under chapter 72 of the Central Excise Tariff Act, 1985. The Tribunal held that the extended period of limitation for recovery could not be invoked as the appellant had disclosed the cenvat credit particulars in the monthly ER-1 return, and there were no findings of fraudulent activities. The SCNs were issued beyond the one-year limitation period, and without evidence of suppression or misstatement, the Tribunal ruled in favor of the appellant, concluding that the demand was not justified. Case-Laws Central Excise Thu, 07 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336258