https://www.taxtmi.com/caselaws?id=87667 Disclosure of Modvat credit particulars in statutory returns and accompanying gate passes was held sufficient to put the Department on notice of the receipt of goods and the availment of credit. Although the substituted inputs were not separately declared, the records showed the inputs received, credit taken and utilised, and departmental endorsements on the gate passes further supported disclosure. On those facts, suppression of facts was not established, so the extended period of limitation could not be invoked. The demand notice was therefore barred by limitation. en-us Fri, 28 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 15:17:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87667 Disclosure of Modvat credit particulars in statutory returns and accompanying gate passes was held sufficient to put the Department on notice of the receipt of goods and the availment of credit. Although the substituted inputs were not separately declared, the records showed the inputs received, credit taken and utilised, and departmental endorsements on the gate passes further supported disclosure. On those facts, suppression of facts was not established, so the extended period of limitation could not be invoked. The demand notice was therefore barred by limitation. Case-Laws Central Excise Fri, 28 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87667