https://www.taxtmi.com/caselaws?id=115346 Rule 57-I allows recovery of Modvat credit within six months in the normal course, and within five years only where the Revenue proves fraud, wilful misstatement, collusion, suppression of facts, or contravention with intent to evade duty. The burden to establish these ingredients lies on the Revenue. On the facts, there was no material showing fraud or suppression by the assessee, and the invoices from registered dealers contained the relevant particulars. Extended limitation was therefore not invocable, and the demand was not justified. en-us Mon, 25 Apr 2005 00:00:00 +0530 Sat, 26 May 2012 12:45:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115346 Rule 57-I allows recovery of Modvat credit within six months in the normal course, and within five years only where the Revenue proves fraud, wilful misstatement, collusion, suppression of facts, or contravention with intent to evade duty. The burden to establish these ingredients lies on the Revenue. On the facts, there was no material showing fraud or suppression by the assessee, and the invoices from registered dealers contained the relevant particulars. Extended limitation was therefore not invocable, and the demand was not justified. Case-Laws Central Excise Mon, 25 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115346