https://www.taxtmi.com/caselaws?id=379526 The Tribunal ruled in favor of the appellant, allowing the appeal on both merit and limitation grounds. It held that the profile sheets were essential for the manufacturing process, complying with statutory requirements and operational needs. The Tribunal also found that the demand was time-barred due to the Department's knowledge of the cenvat credit availed, as evidenced by timely submissions and regular filing of returns. As a result, the impugned order disallowing cenvat credit on profile sheets was set aside, granting relief to the appellant. en-us Thu, 02 May 2019 00:00:00 +0530 Fri, 03 May 2019 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379526 The Tribunal ruled in favor of the appellant, allowing the appeal on both merit and limitation grounds. It held that the profile sheets were essential for the manufacturing process, complying with statutory requirements and operational needs. The Tribunal also found that the demand was time-barred due to the Department's knowledge of the cenvat credit availed, as evidenced by timely submissions and regular filing of returns. As a result, the impugned order disallowing cenvat credit on profile sheets was set aside, granting relief to the appellant. Case-Laws Central Excise Thu, 02 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379526