https://www.taxtmi.com/caselaws?id=123438 Common inputs used for both dutiable and exempted clearances can attract a Rule 6 Cenvat Credit demand where credit was taken in respect of exempted goods, and the merits were found against the assessee in a prior similar matter. However, extended limitation was not available because monthly returns and statutory records disclosed the exempted clearances, duty-paid clearances, assessable value, and related details, giving the department access to the relevant facts. In the absence of suppression with intent to evade duty, the demand was held time-barred and the penalty could not survive, resulting in relief to the assessee. en-us Mon, 11 Feb 2008 00:00:00 +0530 Tue, 12 Sep 2017 09:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123438 Common inputs used for both dutiable and exempted clearances can attract a Rule 6 Cenvat Credit demand where credit was taken in respect of exempted goods, and the merits were found against the assessee in a prior similar matter. However, extended limitation was not available because monthly returns and statutory records disclosed the exempted clearances, duty-paid clearances, assessable value, and related details, giving the department access to the relevant facts. In the absence of suppression with intent to evade duty, the demand was held time-barred and the penalty could not survive, resulting in relief to the assessee. Case-Laws Central Excise Mon, 11 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123438