https://www.taxtmi.com/caselaws?id=337006 The Appellate Tribunal held that MS items used for fabrication of capital goods are eligible for Cenvat credit. The show cause notice invoking the extended period of limitation was deemed invalid as there was no suppression of facts by the appellant, making the demand time-barred. The appeal was allowed, setting aside the demand and providing consequential reliefs. en-us Tue, 15 Nov 2016 00:00:00 +0530 Mon, 02 Jan 2017 09:00:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337006 The Appellate Tribunal held that MS items used for fabrication of capital goods are eligible for Cenvat credit. The show cause notice invoking the extended period of limitation was deemed invalid as there was no suppression of facts by the appellant, making the demand time-barred. The appeal was allowed, setting aside the demand and providing consequential reliefs. Case-Laws Central Excise Tue, 15 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337006