https://www.taxtmi.com/caselaws?id=125156 Cenvat credit was irregular because the invoice was issued in the name of a sister concern, but the extended limitation period could not be invoked where the transaction was reflected in statutory records, monthly returns were filed, the inputs were received and used in manufacture, and the department already had the relevant facts. The wrong invoice description was treated as a bona fide mistake, with no suppression of facts or wilful contravention established. As the demand was time-barred, the connected interest and penalty also could not survive, and the assessee obtained consequential relief. en-us Thu, 05 Feb 2009 00:00:00 +0530 Sat, 20 Oct 2012 10:48:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125156 Cenvat credit was irregular because the invoice was issued in the name of a sister concern, but the extended limitation period could not be invoked where the transaction was reflected in statutory records, monthly returns were filed, the inputs were received and used in manufacture, and the department already had the relevant facts. The wrong invoice description was treated as a bona fide mistake, with no suppression of facts or wilful contravention established. As the demand was time-barred, the connected interest and penalty also could not survive, and the assessee obtained consequential relief. Case-Laws Central Excise Thu, 05 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125156