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2010 (6) TMI 401 - CESTAT, NEW DELHI
Cenvat credit – Capital goods - M.S. Channels, parallel flange beam, parallel flange column and M.S. angle have been used only for fabricating supporting structures - respondents are not eligible for credit as held by the original authority - order of the Commissioner (Appeals) allowing the credit is not proper
Demand – Limitation – cenvat credit - Tribunal in belief that the impugned items were capital goods was bona fide - order of the original authority, no material available to show that the respondents failed to furnish any relevant information which was required under the law - question of suppression or misstatement justifying invocation of extended period does not arise - imposition of penalty does not arise