https://www.taxtmi.com/caselaws?id=411789 A dispute on Cenvat credit for plates, channels, angles, beams and coils used in plant repair and maintenance turned on Rule 2 of the Cenvat Credit Rules, 2004 and the limitation period. Because the issue was common across industries and had produced conflicting decisions, the record did not support a finding of suppression of facts, so the extended period of limitation could not be invoked. The demand raised for that period was set aside. As the remaining demand on the normal period was linked to connected matters pending before the Supreme Court, the balance issue was remanded for fresh adjudication after that decision. en-us Fri, 27 Aug 2021 00:00:00 +0530 Thu, 02 Sep 2021 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411789 A dispute on Cenvat credit for plates, channels, angles, beams and coils used in plant repair and maintenance turned on Rule 2 of the Cenvat Credit Rules, 2004 and the limitation period. Because the issue was common across industries and had produced conflicting decisions, the record did not support a finding of suppression of facts, so the extended period of limitation could not be invoked. The demand raised for that period was set aside. As the remaining demand on the normal period was linked to connected matters pending before the Supreme Court, the balance issue was remanded for fresh adjudication after that decision. Case-Laws Central Excise Fri, 27 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411789