https://www.taxtmi.com/caselaws?id=768843 The Tribunal allowed the appeal, setting aside the order denying CENVAT credit on steel items used for construction of technological structures in a sugar manufacturing plant. The Tribunal held that steel materials used for supporting structures qualified as capital goods eligible for CENVAT credit, relying on the M/s. Sunvik Steels Ltd precedent. Additionally, the Tribunal ruled that the extended period of limitation was improperly invoked as there was no evidence of suppression of facts or intent to evade duty by the appellant. The demand for recovery was deemed time-barred. en-us Fri, 31 Jan 2025 00:00:00 +0530 Tue, 15 Apr 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768843 The Tribunal allowed the appeal, setting aside the order denying CENVAT credit on steel items used for construction of technological structures in a sugar manufacturing plant. The Tribunal held that steel materials used for supporting structures qualified as capital goods eligible for CENVAT credit, relying on the M/s. Sunvik Steels Ltd precedent. Additionally, the Tribunal ruled that the extended period of limitation was improperly invoked as there was no evidence of suppression of facts or intent to evade duty by the appellant. The demand for recovery was deemed time-barred. Case-Laws Central Excise Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768843