https://www.taxtmi.com/caselaws?id=109174 Extended limitation cannot rest solely on failure to file a classification list where invoices and RT-12 returns may have otherwise disclosed captive use and the intended process to the department. Duty demand arising from processes treated as manufacture under Chapter 52 required reconsideration because the claimed exemption for part of the period, and entitlement to proforma or Modvat credit on duty-paid yarn, had not been specifically examined. The adjudication was set aside and remitted to the Commissioner for fresh determination of limitation, exemption and credit entitlement in accordance with law. en-us Wed, 21 Aug 2002 00:00:00 +0530 Fri, 06 Apr 2012 13:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109174 Extended limitation cannot rest solely on failure to file a classification list where invoices and RT-12 returns may have otherwise disclosed captive use and the intended process to the department. Duty demand arising from processes treated as manufacture under Chapter 52 required reconsideration because the claimed exemption for part of the period, and entitlement to proforma or Modvat credit on duty-paid yarn, had not been specifically examined. The adjudication was set aside and remitted to the Commissioner for fresh determination of limitation, exemption and credit entitlement in accordance with law. Case-Laws Central Excise Wed, 21 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109174