https://www.taxtmi.com/caselaws?id=418540 MS Angles, MS Channels, MS Pipes and similar steel items used to fabricate plant, machinery and connected systems qualified for CENVAT credit because they were shown to form integral parts of the manufacturing setup under the user test. The later restriction on credit for structural steel used as support structures was held not to apply retrospectively to the period in dispute. The extended limitation period was unavailable because the record showed prior departmental knowledge, disclosure in returns and no proof of wilful suppression with intent to evade duty. The demand, interest and penalties were therefore set aside. en-us Tue, 15 Feb 2022 00:00:00 +0530 Fri, 18 Feb 2022 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418540 MS Angles, MS Channels, MS Pipes and similar steel items used to fabricate plant, machinery and connected systems qualified for CENVAT credit because they were shown to form integral parts of the manufacturing setup under the user test. The later restriction on credit for structural steel used as support structures was held not to apply retrospectively to the period in dispute. The extended limitation period was unavailable because the record showed prior departmental knowledge, disclosure in returns and no proof of wilful suppression with intent to evade duty. The demand, interest and penalties were therefore set aside. Case-Laws Central Excise Tue, 15 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418540