https://www.taxtmi.com/caselaws?id=344527 CENVAT credit was treated as admissible on steel items substantiated as used in the manufacture of capital goods, where the assessee supported its claim with a Chartered Engineer's certificate and ER-1 returns and no proper contrary appraisal was made of that evidence. The extended limitation period was held unavailable because the utilization details had already been disclosed in statutory returns and no suppression of facts or intent to evade duty was shown. On that basis, the demand and penalty were considered unsustainable, and the assessee succeeded on both credit eligibility and limitation. en-us Fri, 27 Jan 2017 00:00:00 +0530 Tue, 25 Jul 2017 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344527 CENVAT credit was treated as admissible on steel items substantiated as used in the manufacture of capital goods, where the assessee supported its claim with a Chartered Engineer's certificate and ER-1 returns and no proper contrary appraisal was made of that evidence. The extended limitation period was held unavailable because the utilization details had already been disclosed in statutory returns and no suppression of facts or intent to evade duty was shown. On that basis, the demand and penalty were considered unsustainable, and the assessee succeeded on both credit eligibility and limitation. Case-Laws Central Excise Fri, 27 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344527