https://www.taxtmi.com/caselaws?id=793575 CENVAT credit on tippers was held admissible where the goods were received before 22.06.2010 but registered and put to use after the notification treating tippers as capital goods, which was viewed as clarificatory. The Tribunal also noted that the credit was taken within the 50% restriction under the CENVAT Credit Rules, 2004, so disallowance of credit and related interest could not stand. On limitation and penalty, disclosure in ST-3 returns and prior departmental audit negated fraud, wilful misstatement, suppression, or intent to evade, so the extended period was unavailable and the Section 78 penalty failed. en-us Thu, 18 Jun 2026 00:00:00 +0530 Fri, 19 Jun 2026 08:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793575 CENVAT credit on tippers was held admissible where the goods were received before 22.06.2010 but registered and put to use after the notification treating tippers as capital goods, which was viewed as clarificatory. The Tribunal also noted that the credit was taken within the 50% restriction under the CENVAT Credit Rules, 2004, so disallowance of credit and related interest could not stand. On limitation and penalty, disclosure in ST-3 returns and prior departmental audit negated fraud, wilful misstatement, suppression, or intent to evade, so the extended period was unavailable and the Section 78 penalty failed. Case-Laws Service Tax Thu, 18 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793575