https://www.taxtmi.com/caselaws?id=346101 Structural items such as TMT bars, cement and similar materials used to fabricate storage tanks and support structures were treated as eligible for CENVAT credit because they were functionally necessary for capital goods and satisfied the user test. The commentary also states that the extended limitation period could not be invoked where the assessee had already disclosed the credit claim in response to an audit objection, so suppression of facts was not established. On that basis, the credit claim was accepted and the demand was regarded as time-barred, with consequential relief following according to law. en-us Mon, 17 Jul 2017 00:00:00 +0530 Wed, 23 Aug 2017 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346101 Structural items such as TMT bars, cement and similar materials used to fabricate storage tanks and support structures were treated as eligible for CENVAT credit because they were functionally necessary for capital goods and satisfied the user test. The commentary also states that the extended limitation period could not be invoked where the assessee had already disclosed the credit claim in response to an audit objection, so suppression of facts was not established. On that basis, the credit claim was accepted and the demand was regarded as time-barred, with consequential relief following according to law. Case-Laws Central Excise Mon, 17 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346101