https://www.taxtmi.com/caselaws?id=379401 CENVAT credit cannot be denied merely because goods used in constructing and erecting a cement plant become part of an assembled immovable plant, where they are used as components or parts in the manufacturing stream and for manufacture of capital goods used in the factory. Credit on erection, commissioning and installation services used for setting up the plant before 01.04.2011 was also admissible because such services were used to install machinery and equipment necessary for commencement of manufacture, and no distinct ineligible service category was identified in the notice. The extended period of limitation was unavailable because the credit was disclosed in returns and records, audit had already occurred, and there was no suppression with intent to evade duty. en-us Thu, 28 Feb 2019 00:00:00 +0530 Thu, 02 May 2019 16:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379401 CENVAT credit cannot be denied merely because goods used in constructing and erecting a cement plant become part of an assembled immovable plant, where they are used as components or parts in the manufacturing stream and for manufacture of capital goods used in the factory. Credit on erection, commissioning and installation services used for setting up the plant before 01.04.2011 was also admissible because such services were used to install machinery and equipment necessary for commencement of manufacture, and no distinct ineligible service category was identified in the notice. The extended period of limitation was unavailable because the credit was disclosed in returns and records, audit had already occurred, and there was no suppression with intent to evade duty. Case-Laws Central Excise Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379401