https://www.taxtmi.com/caselaws?id=94280 Where the department already knew of the assessee's Modvat availment from earlier notices, correspondence and documents produced during investigation, and no fresh material showed wilful suppression or intent to evade duty, the extended limitation period under Section 11A could not be invoked; the demand was therefore time-barred in favour of the assessee. On merits, Modvat credit on the disputed subsidiary gate passes was denied because the goods description, thickness and quantity correlation were not satisfactorily established, so identity of the goods for those entries was not proved. Despite that adverse finding on the disputed entries, the time-bar finding gave the assessee relief on the demand. en-us Thu, 23 Dec 1999 00:00:00 +0530 Mon, 21 Nov 2011 13:09:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94280 Where the department already knew of the assessee's Modvat availment from earlier notices, correspondence and documents produced during investigation, and no fresh material showed wilful suppression or intent to evade duty, the extended limitation period under Section 11A could not be invoked; the demand was therefore time-barred in favour of the assessee. On merits, Modvat credit on the disputed subsidiary gate passes was denied because the goods description, thickness and quantity correlation were not satisfactorily established, so identity of the goods for those entries was not proved. Despite that adverse finding on the disputed entries, the time-bar finding gave the assessee relief on the demand. Case-Laws Central Excise Thu, 23 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94280