https://www.taxtmi.com/caselaws?id=340698 The Tribunal allowed the appeal, holding that the credit on M.S. items used for fabrication of capital goods was wrongly denied. The Department's allegation of irregular credit availed on M.S. items was unsupported by evidence, as the details were disclosed by the Appellants. The show cause notice invoking the extended period was deemed unsustainable due to the Appellants' disclosure. The Tribunal found relevant judgments applicable, supporting the Appellants' claim for credit on M.S. items. The appeal succeeded on both merits and the ground of limitation, setting aside the impugned order and granting consequential reliefs. en-us Thu, 16 Feb 2017 00:00:00 +0530 Sat, 25 Mar 2017 09:04:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340698 The Tribunal allowed the appeal, holding that the credit on M.S. items used for fabrication of capital goods was wrongly denied. The Department's allegation of irregular credit availed on M.S. items was unsupported by evidence, as the details were disclosed by the Appellants. The show cause notice invoking the extended period was deemed unsustainable due to the Appellants' disclosure. The Tribunal found relevant judgments applicable, supporting the Appellants' claim for credit on M.S. items. The appeal succeeded on both merits and the ground of limitation, setting aside the impugned order and granting consequential reliefs. Case-Laws Central Excise Thu, 16 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340698