https://www.taxtmi.com/caselaws?id=85019 A demand for reversal of Modvat credit was treated as time-barred because the final product, though omitted from the Rule 57G declaration, was itself a notified product eligible for credit on the common input. The record showed regular filing of RT 12 returns, gate passes and RG 23A Part II extracts, so the omission was not regarded as suppression with intent to evade duty. On that basis, the department was expected to detect the error within the normal limitation period, and the assessee succeeded on limitation. en-us Thu, 28 Dec 1995 00:00:00 +0530 Tue, 02 Aug 2011 12:18:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85019 A demand for reversal of Modvat credit was treated as time-barred because the final product, though omitted from the Rule 57G declaration, was itself a notified product eligible for credit on the common input. The record showed regular filing of RT 12 returns, gate passes and RG 23A Part II extracts, so the omission was not regarded as suppression with intent to evade duty. On that basis, the department was expected to detect the error within the normal limitation period, and the assessee succeeded on limitation. Case-Laws Central Excise Thu, 28 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85019