https://www.taxtmi.com/caselaws?id=786755 Amendment to Explanation 2 of Rule 2(k) of the CENVAT Credit Rules operates prospectively, so credits legitimately taken before the amendment remain sustainable; inputs proved by records and Chartered Engineer certification to have been used in fabrication of storage tanks, supporting structures or plant components qualify for cenvat credit as inputs/capital goods; and no statutory one year limitation barred availment of credit for periods before the introduction of a subsequent time limit, so credits taken beyond one year for those earlier periods are allowable. The appeal is allowed on these issues. en-us Wed, 18 Feb 2026 00:00:00 +0530 Thu, 19 Feb 2026 07:58:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786755 Amendment to Explanation 2 of Rule 2(k) of the CENVAT Credit Rules operates prospectively, so credits legitimately taken before the amendment remain sustainable; inputs proved by records and Chartered Engineer certification to have been used in fabrication of storage tanks, supporting structures or plant components qualify for cenvat credit as inputs/capital goods; and no statutory one year limitation barred availment of credit for periods before the introduction of a subsequent time limit, so credits taken beyond one year for those earlier periods are allowable. The appeal is allowed on these issues. Case-Laws Central Excise Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786755