https://www.taxtmi.com/caselaws?id=780015 CESTAT (KOL) - AT allowed the appeal and set aside the impugned order denying CENVAT credit on angles, TMT, bars, channels, plates, etc. The Tribunal held the 07.07.2009 amendment to the definition of "input" cannot be applied retrospectively to deny credits availed before that date and, even after that date, such iron/steel items used in or in relation to manufacture (directly or indirectly) qualify as inputs. No suppression of facts was found, so invocation of extended limitation, interest and penalty was not sustainable. en-us Wed, 15 Oct 2025 00:00:00 +0530 Fri, 17 Oct 2025 08:08:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780015 CESTAT (KOL) - AT allowed the appeal and set aside the impugned order denying CENVAT credit on angles, TMT, bars, channels, plates, etc. The Tribunal held the 07.07.2009 amendment to the definition of "input" cannot be applied retrospectively to deny credits availed before that date and, even after that date, such iron/steel items used in or in relation to manufacture (directly or indirectly) qualify as inputs. No suppression of facts was found, so invocation of extended limitation, interest and penalty was not sustainable. Case-Laws Central Excise Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780015