https://www.taxtmi.com/caselaws?id=85693 Modvat credit on cartons was not retainable where the suppliers had not actually paid excise duty, even if the gate passes suggested otherwise, so the credit was liable to reversal on merits. However, a show cause notice under Rule 57-I could use the extended limitation only on proof of wilful misstatement, collusion, or suppression of facts; absent such material, the normal six-month period applied and the notice was time-barred. The demand therefore failed because the extended period was not established. en-us Thu, 25 Jul 1996 00:00:00 +0530 Sat, 06 Aug 2011 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85693 Modvat credit on cartons was not retainable where the suppliers had not actually paid excise duty, even if the gate passes suggested otherwise, so the credit was liable to reversal on merits. However, a show cause notice under Rule 57-I could use the extended limitation only on proof of wilful misstatement, collusion, or suppression of facts; absent such material, the normal six-month period applied and the notice was time-barred. The demand therefore failed because the extended period was not established. Case-Laws Central Excise Thu, 25 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85693