https://www.taxtmi.com/caselaws?id=778915 CESTAT allowed the appeals and set aside the impugned orders, holding that CENVAT credit on ferro-manganese slag is admissible where vendors paid excise duty and supplied invoices under Rule 9, the material qualifies as "inputs" under Rule 2(k), and all CENVAT Credit Rules, 2004 conditions were met. The Tribunal rejected the Revenue's reliance on a Board Circular as having no statutory force to impose additional conditions, and found no specific suppression to sustain extended-period demand; the time-barred portion of the demand was quashed. en-us Wed, 24 Sep 2025 00:00:00 +0530 Thu, 25 Sep 2025 08:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778915 CESTAT allowed the appeals and set aside the impugned orders, holding that CENVAT credit on ferro-manganese slag is admissible where vendors paid excise duty and supplied invoices under Rule 9, the material qualifies as "inputs" under Rule 2(k), and all CENVAT Credit Rules, 2004 conditions were met. The Tribunal rejected the Revenue's reliance on a Board Circular as having no statutory force to impose additional conditions, and found no specific suppression to sustain extended-period demand; the time-barred portion of the demand was quashed. Case-Laws Central Excise Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778915