https://www.taxtmi.com/caselaws?id=81133 Duty-paid inputs qualified for set-off under Notification No. 201/79-C.E. even though they were first used in an intermediate resin before reaching the finished goods, because the notification did not require direct incorporation into the final product and the declared utilisation disclosed no wrongful credit. The extended period of limitation was unavailable because the assessee's declarations and monthly returns gave the Department the relevant facts, with no suppression or wilful misstatement shown. The demand was therefore unsustainable and consequential relief followed. en-us Thu, 07 Mar 1991 00:00:00 +0530 Wed, 22 Jun 2011 16:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81133 Duty-paid inputs qualified for set-off under Notification No. 201/79-C.E. even though they were first used in an intermediate resin before reaching the finished goods, because the notification did not require direct incorporation into the final product and the declared utilisation disclosed no wrongful credit. The extended period of limitation was unavailable because the assessee's declarations and monthly returns gave the Department the relevant facts, with no suppression or wilful misstatement shown. The demand was therefore unsustainable and consequential relief followed. Case-Laws Central Excise Thu, 07 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81133