https://www.taxtmi.com/caselaws?id=340569 Steel plates, angles, channels, beams and similar iron and steel items used within the factory for fabrication of capital goods and their accessories may qualify for Cenvat credit on the settled user test, particularly where supporting evidence such as a Chartered Engineer's certificate is available. The demand was also treated as time-barred because the credit was recorded in statutory returns, the relevant legal position was unsettled during the period, and no mala fide suppression was shown; in such circumstances, the extended period was not available. The impugned order was set aside and consequential relief followed. en-us Thu, 09 Feb 2017 00:00:00 +0530 Thu, 23 Mar 2017 09:12:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340569 Steel plates, angles, channels, beams and similar iron and steel items used within the factory for fabrication of capital goods and their accessories may qualify for Cenvat credit on the settled user test, particularly where supporting evidence such as a Chartered Engineer's certificate is available. The demand was also treated as time-barred because the credit was recorded in statutory returns, the relevant legal position was unsettled during the period, and no mala fide suppression was shown; in such circumstances, the extended period was not available. The impugned order was set aside and consequential relief followed. Case-Laws Central Excise Thu, 09 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340569