https://www.taxtmi.com/caselaws?id=201392 Cenvat credit was held inadmissible on inputs used during the period of full SSI exemption under Notification No. 8/2001-C.E., because the assessee was still clearing goods as fully exempt and could not rely on the concessional regime under Notification No. 9/2001-C.E. merely by switching over later. The wrongly availed credit was therefore recoverable with interest. The extended period of limitation was also upheld because the returns did not disclose the date of crossing the exemption threshold or the dates of credit availment, and the consolidated quarterly disclosure was insufficient to detect the wrongful credit, amounting to suppression of material facts. en-us Mon, 03 May 2010 00:00:00 +0530 Wed, 17 Jul 2013 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201392 Cenvat credit was held inadmissible on inputs used during the period of full SSI exemption under Notification No. 8/2001-C.E., because the assessee was still clearing goods as fully exempt and could not rely on the concessional regime under Notification No. 9/2001-C.E. merely by switching over later. The wrongly availed credit was therefore recoverable with interest. The extended period of limitation was also upheld because the returns did not disclose the date of crossing the exemption threshold or the dates of credit availment, and the consolidated quarterly disclosure was insufficient to detect the wrongful credit, amounting to suppression of material facts. Case-Laws Central Excise Mon, 03 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201392