https://www.taxtmi.com/caselaws?id=86997 Where the assessee had disclosed the manufacturing process and the department knew that the moulds were used in sanitaryware production, deliberate suppression and clandestine removal were not established, so the extended limitation period and penalty could not be sustained. The dispute was therefore confined to the normal period, and the Tribunal remanded the related question of plaster of paris moulds and Modvat credit for fresh examination in light of its view that captive use of the moulds in ceramic manufacture attracted the applicable exemption regime. en-us Tue, 27 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 17:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86997 Where the assessee had disclosed the manufacturing process and the department knew that the moulds were used in sanitaryware production, deliberate suppression and clandestine removal were not established, so the extended limitation period and penalty could not be sustained. The dispute was therefore confined to the normal period, and the Tribunal remanded the related question of plaster of paris moulds and Modvat credit for fresh examination in light of its view that captive use of the moulds in ceramic manufacture attracted the applicable exemption regime. Case-Laws Central Excise Tue, 27 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86997