https://www.taxtmi.com/caselaws?id=294746 The Tribunal allowed the appeal, setting aside the challenged order. The decision was based on the satisfactory fulfillment of the User Test Principle for cenvat credit eligibility, validity of certificates from Chartered Accountant and Chartered Engineer, and the absence of justification for invoking the extended period of limitation. The appellant's availed cenvat credit on goods used in construction was deemed valid, as they met the requirements for credit eligibility under the Cenvat Credit Rules, 2004. en-us Mon, 23 Sep 2019 00:00:00 +0530 Fri, 30 Apr 2021 19:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294746 The Tribunal allowed the appeal, setting aside the challenged order. The decision was based on the satisfactory fulfillment of the User Test Principle for cenvat credit eligibility, validity of certificates from Chartered Accountant and Chartered Engineer, and the absence of justification for invoking the extended period of limitation. The appellant's availed cenvat credit on goods used in construction was deemed valid, as they met the requirements for credit eligibility under the Cenvat Credit Rules, 2004. Case-Laws Central Excise Mon, 23 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294746