https://www.taxtmi.com/caselaws?id=464298 CESTAT KOL - AT allowed the appellant's appeal, holding that angles, channels, joists, beams and similar Chapter 72 articles were used in or in relation to manufacturing and therefore eligible for CENVAT credit; earlier contrary precedent was displaced by HC decisions. The tribunal also set aside the confirmed demand on limitation grounds because the Department issued the impugned SCN belatedly for 2007-09 after issuing an earlier SCN for 2009-10, rendering the demand time-barred. The appeal was allowed on both merits and limitation. en-us Mon, 15 Jul 2024 00:00:00 +0530 Fri, 17 Oct 2025 13:33:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464298 CESTAT KOL - AT allowed the appellant's appeal, holding that angles, channels, joists, beams and similar Chapter 72 articles were used in or in relation to manufacturing and therefore eligible for CENVAT credit; earlier contrary precedent was displaced by HC decisions. The tribunal also set aside the confirmed demand on limitation grounds because the Department issued the impugned SCN belatedly for 2007-09 after issuing an earlier SCN for 2009-10, rendering the demand time-barred. The appeal was allowed on both merits and limitation. Case-Laws Central Excise Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464298