https://www.taxtmi.com/caselaws?id=376216 Cenvat credit on MS angles, MS channels, MS beams and joists used in fabricating rolling mills is discussed with emphasis on the user test: where the items are employed in fabrication of eligible plant and machinery, credit may be available as inputs even if they are not capital goods. The text also addresses limitation, stating that extended limitation is unavailable where the same controversy was already within departmental knowledge and suppression cannot be alleged. On that basis, the disputed demand is treated as unsustainable and time-barred. en-us Tue, 29 Jan 2019 00:00:00 +0530 Tue, 05 Mar 2019 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376216 Cenvat credit on MS angles, MS channels, MS beams and joists used in fabricating rolling mills is discussed with emphasis on the user test: where the items are employed in fabrication of eligible plant and machinery, credit may be available as inputs even if they are not capital goods. The text also addresses limitation, stating that extended limitation is unavailable where the same controversy was already within departmental knowledge and suppression cannot be alleged. On that basis, the disputed demand is treated as unsustainable and time-barred. Case-Laws Central Excise Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376216