https://www.taxtmi.com/caselaws?id=85028 Modvat credit on inputs was denied because the assessee had not declared its intention to claim such credit to the Department; mere disclosure of the finished product in the classification list did not amount to prior intimation, and the claim that the finished product and inputs were the same was rejected. The demand for the period beyond six months was held time-barred because wilful intention to evade duty was not established, even though the credit had been reflected in RT-12 returns. The denial of Modvat credit was sustained, but the demand was confined to the six-month limitation period. en-us Fri, 19 Jan 1996 00:00:00 +0530 Tue, 02 Aug 2011 13:14:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85028 Modvat credit on inputs was denied because the assessee had not declared its intention to claim such credit to the Department; mere disclosure of the finished product in the classification list did not amount to prior intimation, and the claim that the finished product and inputs were the same was rejected. The demand for the period beyond six months was held time-barred because wilful intention to evade duty was not established, even though the credit had been reflected in RT-12 returns. The denial of Modvat credit was sustained, but the demand was confined to the six-month limitation period. Case-Laws Central Excise Fri, 19 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85028