https://www.taxtmi.com/caselaws?id=339728 The appeal was allowed in favor of the appellants. The court found that the credit availed on MS items categorized as capital goods was admissible as they were essential for fabricating supporting structures for Reactors necessary in manufacturing final products. The court concluded that the show cause notice invoking the extended period was unsustainable, as there was no evidence of suppression by the appellants. Therefore, the impugned order was set aside, and the appeal was allowed with consequential reliefs. en-us Mon, 23 Jan 2017 00:00:00 +0530 Mon, 06 Mar 2017 12:09:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339728 The appeal was allowed in favor of the appellants. The court found that the credit availed on MS items categorized as capital goods was admissible as they were essential for fabricating supporting structures for Reactors necessary in manufacturing final products. The court concluded that the show cause notice invoking the extended period was unsustainable, as there was no evidence of suppression by the appellants. Therefore, the impugned order was set aside, and the appeal was allowed with consequential reliefs. Case-Laws Central Excise Mon, 23 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339728