https://www.taxtmi.com/caselaws?id=109748 Clearances described in gate passes as exempt captive consumption were treated as removals to another legal entity rather than intra-factory consumption, so duty was payable on those clearances. The non-disclosure of the true nature of the removals, including the delayed intimation of takeover and the use of exempt captive-consumption description, was treated as suppression of material facts, so the extended limitation period under the proviso to Section 11A(1) applied. Modvat credit was unavailable to the appellants because any credit claim arising from the goods removed to the successor unit belonged to that separate entity. The demand and penalty were sustained. en-us Tue, 30 Jul 2002 00:00:00 +0530 Wed, 11 Apr 2012 16:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109748 Clearances described in gate passes as exempt captive consumption were treated as removals to another legal entity rather than intra-factory consumption, so duty was payable on those clearances. The non-disclosure of the true nature of the removals, including the delayed intimation of takeover and the use of exempt captive-consumption description, was treated as suppression of material facts, so the extended limitation period under the proviso to Section 11A(1) applied. Modvat credit was unavailable to the appellants because any credit claim arising from the goods removed to the successor unit belonged to that separate entity. The demand and penalty were sustained. Case-Laws Central Excise Tue, 30 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109748