https://www.taxtmi.com/caselaws?id=83223 Extended limitation under the excise law could not be invoked without specific allegations and proof of suppression, wilful misstatement, fraud or collusion, and the demand was therefore time-barred. Modvat credit also could not be denied on purely technical objections where duty-paid inputs were received and used in the factory and the surrounding documents showed their destination, even if the invoices or other papers were not in the appellant's exact name, lacked endorsement, or bore only a stamped original marking. Denial of credit on refractory bricks likewise failed on the facts, and the penalty fell with the credit disallowance. en-us Wed, 13 Apr 1994 00:00:00 +0530 Mon, 11 Jul 2011 18:36:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83223 Extended limitation under the excise law could not be invoked without specific allegations and proof of suppression, wilful misstatement, fraud or collusion, and the demand was therefore time-barred. Modvat credit also could not be denied on purely technical objections where duty-paid inputs were received and used in the factory and the surrounding documents showed their destination, even if the invoices or other papers were not in the appellant's exact name, lacked endorsement, or bore only a stamped original marking. Denial of credit on refractory bricks likewise failed on the facts, and the penalty fell with the credit disallowance. Case-Laws Central Excise Wed, 13 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83223