https://www.taxtmi.com/caselaws?id=435501 The Tribunal allowed the appeal, setting aside the demand for Cenvat credit on structural steel. The delay in issuing the show cause notice rendered the demand barred by limitation as no suppression was found. The Tribunal deemed the credit on steel items admissible as they were essential for manufacturing activities, falling within the definition of capital goods. The appeal was granted in favor of the appellant, overturning the impugned order. en-us Thu, 16 Mar 2023 00:00:00 +0530 Wed, 22 Mar 2023 08:38:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435501 The Tribunal allowed the appeal, setting aside the demand for Cenvat credit on structural steel. The delay in issuing the show cause notice rendered the demand barred by limitation as no suppression was found. The Tribunal deemed the credit on steel items admissible as they were essential for manufacturing activities, falling within the definition of capital goods. The appeal was granted in favor of the appellant, overturning the impugned order. Case-Laws Central Excise Thu, 16 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435501