https://www.taxtmi.com/caselaws?id=756609 CENVAT credit was analysed under Rule 2(a) using the user test to determine whether structural items, support structures, cable trays, storage bunker materials and railway sleepers functioned as parts, components, accessories or support structures of capital goods. Credit was treated as admissible where the items supported machinery, pollution control equipment, electrical cabling or storage functions integral to the capital goods, while items linked to sub-station equipment, protective earthing, electrical installation and certain concrete sleepers were excluded. On limitation, the extended period was found unavailable because the demand arose from disclosed records and returns, with no positive suppression or wilful intent to evade duty. en-us Mon, 05 Aug 2024 00:00:00 +0530 Tue, 06 Aug 2024 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756609 CENVAT credit was analysed under Rule 2(a) using the user test to determine whether structural items, support structures, cable trays, storage bunker materials and railway sleepers functioned as parts, components, accessories or support structures of capital goods. Credit was treated as admissible where the items supported machinery, pollution control equipment, electrical cabling or storage functions integral to the capital goods, while items linked to sub-station equipment, protective earthing, electrical installation and certain concrete sleepers were excluded. On limitation, the extended period was found unavailable because the demand arose from disclosed records and returns, with no positive suppression or wilful intent to evade duty. Case-Laws Central Excise Mon, 05 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756609