https://www.taxtmi.com/caselaws?id=464423 CESTAT KOLKATA - AT allowed the appellant's appeal. The Tribunal held the appeal was not properly treated as time-barred because no defect memo was issued; the OIO proceeded on merits. Denial of CENVAT credit of Rs.45,50,485 on items such as angles, channels and joists was set aside, following the Chhattisgarh HC view distinguishing Vandana Global. The confirmed demand of Rs.1,59,879 for welding electrodes was also set aside, the Tribunal holding welding electrodes qualify as inputs for manufacture/maintenance. The impugned order was set aside and the appeal allowed. en-us Fri, 19 Sep 2025 00:00:00 +0530 Thu, 16 Oct 2025 17:37:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464423 CESTAT KOLKATA - AT allowed the appellant's appeal. The Tribunal held the appeal was not properly treated as time-barred because no defect memo was issued; the OIO proceeded on merits. Denial of CENVAT credit of Rs.45,50,485 on items such as angles, channels and joists was set aside, following the Chhattisgarh HC view distinguishing Vandana Global. The confirmed demand of Rs.1,59,879 for welding electrodes was also set aside, the Tribunal holding welding electrodes qualify as inputs for manufacture/maintenance. The impugned order was set aside and the appeal allowed. Case-Laws Central Excise Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464423