https://www.taxtmi.com/caselaws?id=784008 Cenvat credit on C.R. coils, H.R. coils, M.S. plates, channels, angles and welding electrodes used to fabricate machinery, parts of capital goods and supporting structures within the factory was treated as admissible under Rule 2(k) of the Cenvat Credit Rules, 2004, because such goods were used in genuine fabrication of capital goods and the earlier Larger Bench view had been set aside. The extended period of limitation was found unavailable because the credit was disclosed in statutory records and monthly returns, and no suppression with intent to evade duty was established. The resulting disallowance and demand were set aside. en-us Wed, 12 Nov 2025 00:00:00 +0530 Fri, 16 Jan 2026 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784008 Cenvat credit on C.R. coils, H.R. coils, M.S. plates, channels, angles and welding electrodes used to fabricate machinery, parts of capital goods and supporting structures within the factory was treated as admissible under Rule 2(k) of the Cenvat Credit Rules, 2004, because such goods were used in genuine fabrication of capital goods and the earlier Larger Bench view had been set aside. The extended period of limitation was found unavailable because the credit was disclosed in statutory records and monthly returns, and no suppression with intent to evade duty was established. The resulting disallowance and demand were set aside. Case-Laws Central Excise Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784008