https://www.taxtmi.com/caselaws?id=90395 Limitation for excise demands depends on the allegations in the show cause notice; absent wilful misstatement, collusion or suppression, the normal six-month period applies and any earlier demand is barred. Modvat credit on inputs is admissible only where duty payment and the notification conditions are proved on the record: credit on steel strips and steel wires was denied for want of evidence of actual duty payment, while credit on PVC resin, PVC compound and copper wires was allowed because the supporting duty-paying documents and applicable notification requirements were satisfied. The commentary also notes that denial cannot rest on a ground not stated in the notice. en-us Fri, 25 Apr 1997 00:00:00 +0530 Fri, 07 Oct 2011 11:34:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90395 Limitation for excise demands depends on the allegations in the show cause notice; absent wilful misstatement, collusion or suppression, the normal six-month period applies and any earlier demand is barred. Modvat credit on inputs is admissible only where duty payment and the notification conditions are proved on the record: credit on steel strips and steel wires was denied for want of evidence of actual duty payment, while credit on PVC resin, PVC compound and copper wires was allowed because the supporting duty-paying documents and applicable notification requirements were satisfied. The commentary also notes that denial cannot rest on a ground not stated in the notice. Case-Laws Central Excise Fri, 25 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90395