https://www.taxtmi.com/caselaws?id=352910 CENVAT credit on steel goods used for fabrication of conveyor systems, overhead cranes and other machinery was held admissible because the records showed the items were used in plant and machinery, and the exclusion introduced from 07.07.2009 did not apply to the 2007 period. The earlier Larger Bench view could not prevail in light of the later High Court decision relied upon in the order. The demand was also held time-barred because the show-cause notice issued in 2012 for a March 2007 period was unsupported by any finding of suppression of facts or mala fide intention, so the extended limitation period was unavailable to the Revenue. en-us Fri, 22 Sep 2017 00:00:00 +0530 Wed, 10 Jan 2018 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352910 CENVAT credit on steel goods used for fabrication of conveyor systems, overhead cranes and other machinery was held admissible because the records showed the items were used in plant and machinery, and the exclusion introduced from 07.07.2009 did not apply to the 2007 period. The earlier Larger Bench view could not prevail in light of the later High Court decision relied upon in the order. The demand was also held time-barred because the show-cause notice issued in 2012 for a March 2007 period was unsupported by any finding of suppression of facts or mala fide intention, so the extended limitation period was unavailable to the Revenue. Case-Laws Central Excise Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352910