https://www.taxtmi.com/caselaws?id=85628 Modvat credit could not be denied merely because the amalgamated unit did not file a fresh declaration after amalgamation where the original declaration already covered the same inputs and final products, and there was no change in the manufacturing set-up. The omission was only procedural and technical, so the substantive conditions for credit remained satisfied and reversal was unwarranted. The demand was also time barred because the Department was aware of the amalgamation and amended licence, and there was no suppression, fraud, or deliberate non-disclosure. In such circumstances, the extended limitation period could not be invoked. en-us Thu, 25 Apr 1996 00:00:00 +0530 Sat, 06 Aug 2011 12:33:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85628 Modvat credit could not be denied merely because the amalgamated unit did not file a fresh declaration after amalgamation where the original declaration already covered the same inputs and final products, and there was no change in the manufacturing set-up. The omission was only procedural and technical, so the substantive conditions for credit remained satisfied and reversal was unwarranted. The demand was also time barred because the Department was aware of the amalgamation and amended licence, and there was no suppression, fraud, or deliberate non-disclosure. In such circumstances, the extended limitation period could not be invoked. Case-Laws Central Excise Thu, 25 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85628