https://www.taxtmi.com/caselaws?id=354957 Boiler components, structural items and refractory materials used integrally in assembling an AFBC boiler at site were treated as eligible for Cenvat credit, with the Tribunal applying the principle that such items form part of the boiler system under the Cenvat Credit Rules and the Central Excise Tariff. Prior disclosure to the department and a response from the jurisdictional officer negatived any allegation of suppression, so the extended limitation basis failed. On that reasoning, the demand, interest and penalty were set aside and relief followed in favour of the assessee. en-us Tue, 26 Sep 2017 00:00:00 +0530 Thu, 08 Feb 2018 07:46:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354957 Boiler components, structural items and refractory materials used integrally in assembling an AFBC boiler at site were treated as eligible for Cenvat credit, with the Tribunal applying the principle that such items form part of the boiler system under the Cenvat Credit Rules and the Central Excise Tariff. Prior disclosure to the department and a response from the jurisdictional officer negatived any allegation of suppression, so the extended limitation basis failed. On that reasoning, the demand, interest and penalty were set aside and relief followed in favour of the assessee. Case-Laws Central Excise Tue, 26 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354957