https://www.taxtmi.com/caselaws?id=777989 CESTAT allowed the appellant's appeal, holding that HR coils, MS plates, angles, channels, welding rods and similar goods used within the factory-including for fabrication, erection, maintenance and repair of capital goods-qualify as "inputs" for Cenvat credit after 1.4.2011; therefore the confirmed demand on merits is unsustainable. The Tribunal also held the extended-period demand cannot be sustained, as the appellant accounted for credits in returns and bona fide belief and lack of willful suppression were shown. The confirmed demand was set aside and the appeal allowed. en-us Wed, 03 Sep 2025 00:00:00 +0530 Tue, 09 Sep 2025 08:38:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777989 CESTAT allowed the appellant's appeal, holding that HR coils, MS plates, angles, channels, welding rods and similar goods used within the factory-including for fabrication, erection, maintenance and repair of capital goods-qualify as "inputs" for Cenvat credit after 1.4.2011; therefore the confirmed demand on merits is unsustainable. The Tribunal also held the extended-period demand cannot be sustained, as the appellant accounted for credits in returns and bona fide belief and lack of willful suppression were shown. The confirmed demand was set aside and the appeal allowed. Case-Laws Central Excise Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777989