https://www.taxtmi.com/caselaws?id=54255 Cenvat credit was held admissible on black steel tubes used as an outside-the-factory extension of the water pipeline supplying the manufacturing unit, because the pipes formed an integral part of the production infrastructure. The Tribunal also stated that penalty could not be sustained where the disputed credit had been reversed voluntarily before issuance of the show-cause notice, as that reversal negatived the basis for alleging deliberate suppression for that amount. On these facts, the disallowance and penalty were set aside. en-us Thu, 03 Mar 2005 00:00:00 +0530 Tue, 19 Oct 2010 10:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54255 Cenvat credit was held admissible on black steel tubes used as an outside-the-factory extension of the water pipeline supplying the manufacturing unit, because the pipes formed an integral part of the production infrastructure. The Tribunal also stated that penalty could not be sustained where the disputed credit had been reversed voluntarily before issuance of the show-cause notice, as that reversal negatived the basis for alleging deliberate suppression for that amount. On these facts, the disallowance and penalty were set aside. Case-Laws Central Excise Thu, 03 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54255