https://www.taxtmi.com/caselaws?id=78424 A conditional exemption under Notification No. 30/04-C.E. was denied because availing CENVAT credit of Education Cess on inputs breached the express condition that no duty credit on inputs be taken; the notification was construed strictly, and later reversal or repayment did not retrospectively cure the violation. On limitation and penalty, the extended period was unavailable because the credit availment was reflected in returns and there was no suppression with intent to evade, so the demand was confined to the normal period and penalty under Section 11AC was set aside, with liability to be recomputed after giving corresponding input credit. en-us Tue, 16 Mar 2010 00:00:00 +0530 Mon, 15 Nov 2010 11:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78424 A conditional exemption under Notification No. 30/04-C.E. was denied because availing CENVAT credit of Education Cess on inputs breached the express condition that no duty credit on inputs be taken; the notification was construed strictly, and later reversal or repayment did not retrospectively cure the violation. On limitation and penalty, the extended period was unavailable because the credit availment was reflected in returns and there was no suppression with intent to evade, so the demand was confined to the normal period and penalty under Section 11AC was set aside, with liability to be recomputed after giving corresponding input credit. Case-Laws Central Excise Tue, 16 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78424