https://www.taxtmi.com/caselaws?id=104739 Carbon tubes and sleeves used in carburization and sintering for tungsten carbide manufacture were treated as integral to the production process and essential to the quality of the final product, so they qualified as inputs for Modvat credit. The demand was also held time-barred because the declaration had been filed and acknowledged, relevant records were available with the department, and there was no adequate basis to infer suppression of material facts with intent to evade duty. The assessee therefore succeeded on both eligibility and limitation, with consequential relief. en-us Tue, 12 Feb 2002 00:00:00 +0530 Thu, 01 Mar 2012 11:39:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104739 Carbon tubes and sleeves used in carburization and sintering for tungsten carbide manufacture were treated as integral to the production process and essential to the quality of the final product, so they qualified as inputs for Modvat credit. The demand was also held time-barred because the declaration had been filed and acknowledged, relevant records were available with the department, and there was no adequate basis to infer suppression of material facts with intent to evade duty. The assessee therefore succeeded on both eligibility and limitation, with consequential relief. Case-Laws Central Excise Tue, 12 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104739