https://www.taxtmi.com/caselaws?id=797044 Cenvat credit is admissible for structural steel items, welding electrodes and oxygen demonstrably used within the factory to manufacture, repair or maintain capital goods and machinery, rather than to construct sheds, buildings, foundations or support structures. Chartered Engineer certificates substantiating this end-use support eligibility, and the exclusion for construction-related structural materials does not apply. Credit recorded in RG23A records and disclosed through ER-1 returns, amid divergent views on eligibility, reflects a bona fide belief and does not establish suppression. The extended limitation period is therefore unavailable, rendering the demand, consequential interest and penalty unsustainable. en-us Fri, 14 Aug 2026 00:00:00 +0530 Mon, 17 Aug 2026 08:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797044 Cenvat credit is admissible for structural steel items, welding electrodes and oxygen demonstrably used within the factory to manufacture, repair or maintain capital goods and machinery, rather than to construct sheds, buildings, foundations or support structures. Chartered Engineer certificates substantiating this end-use support eligibility, and the exclusion for construction-related structural materials does not apply. Credit recorded in RG23A records and disclosed through ER-1 returns, amid divergent views on eligibility, reflects a bona fide belief and does not establish suppression. The extended limitation period is therefore unavailable, rendering the demand, consequential interest and penalty unsustainable. Case-Laws Central Excise Fri, 14 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797044