https://www.taxtmi.com/caselaws?id=89721 Disclosure of Modvat credit through statutory returns and supporting duty-paying documents, together with departmental audit or record verification showing awareness of the practice, defeats an allegation of suppression. On those facts, the extended period of limitation cannot be invoked to deny credit, because the department had material to know the basis on which credit was being taken. The denial of Modvat credit on that ground was therefore unsustainable. en-us Fri, 25 Apr 1997 00:00:00 +0530 Thu, 29 Sep 2011 12:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89721 Disclosure of Modvat credit through statutory returns and supporting duty-paying documents, together with departmental audit or record verification showing awareness of the practice, defeats an allegation of suppression. On those facts, the extended period of limitation cannot be invoked to deny credit, because the department had material to know the basis on which credit was being taken. The denial of Modvat credit on that ground was therefore unsustainable. Case-Laws Central Excise Fri, 25 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89721