https://www.taxtmi.com/caselaws?id=337296 The Tribunal allowed the appeal, setting aside the order disallowing Cenvat credit on structural items and welding electrodes/gases used in manufacturing capital goods. The decision emphasized that the demand for disallowance was time-barred and highlighted the retrospective application of an amendment regarding credit eligibility for such items. The Tribunal ruled in favor of the appellant, citing legal precedents and the importance of past decisions in interpreting the Cenvat Credit Rules, 2004. en-us Tue, 20 Dec 2016 00:00:00 +0530 Fri, 06 Jan 2017 13:41:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337296 The Tribunal allowed the appeal, setting aside the order disallowing Cenvat credit on structural items and welding electrodes/gases used in manufacturing capital goods. The decision emphasized that the demand for disallowance was time-barred and highlighted the retrospective application of an amendment regarding credit eligibility for such items. The Tribunal ruled in favor of the appellant, citing legal precedents and the importance of past decisions in interpreting the Cenvat Credit Rules, 2004. Case-Laws Central Excise Tue, 20 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337296