https://www.taxtmi.com/caselaws?id=116859 The extended period of limitation cannot be invoked to deny Cenvat credit where the assessee has disclosed the relevant facts in prescribed returns and statements. Disclosure of credit on capital goods spares in Form-1, together with capital goods credit register extracts and monthly returns, put the department on notice of the availment of credit. On those facts, suppression was not sustainable, so the longer limitation period was unavailable and the demand failed on limitation. en-us Tue, 30 Nov 2004 00:00:00 +0530 Mon, 18 Jun 2012 13:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116859 The extended period of limitation cannot be invoked to deny Cenvat credit where the assessee has disclosed the relevant facts in prescribed returns and statements. Disclosure of credit on capital goods spares in Form-1, together with capital goods credit register extracts and monthly returns, put the department on notice of the availment of credit. On those facts, suppression was not sustainable, so the longer limitation period was unavailable and the demand failed on limitation. Case-Laws Central Excise Tue, 30 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116859