https://www.taxtmi.com/caselaws?id=85095 The extended limitation period under central excise law could not be invoked because there was no allegation of suppression, misdeclaration, or misstatement; the demand was therefore time-barred beyond six months, though the demand within six months remained sustainable. Hegatreat and Hegafilm, used as corrosion inhibitors in cooling water and steam generation systems, were not eligible for MODVAT credit because they lacked a direct nexus with the manufacture of synthetic rubber and were used only for machinery protection, not as inputs used in or in relation to manufacture. One appeal succeeded only on limitation and required recomputation, while the other failed on merits. en-us Fri, 15 Mar 1996 00:00:00 +0530 Tue, 02 Aug 2011 17:09:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85095 The extended limitation period under central excise law could not be invoked because there was no allegation of suppression, misdeclaration, or misstatement; the demand was therefore time-barred beyond six months, though the demand within six months remained sustainable. Hegatreat and Hegafilm, used as corrosion inhibitors in cooling water and steam generation systems, were not eligible for MODVAT credit because they lacked a direct nexus with the manufacture of synthetic rubber and were used only for machinery protection, not as inputs used in or in relation to manufacture. One appeal succeeded only on limitation and required recomputation, while the other failed on merits. Case-Laws Central Excise Fri, 15 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85095