https://www.taxtmi.com/caselaws?id=204869 Cenvat credit could not be denied merely because brake assemblies were sent directly from the supplier to another unit for fitment before reaching the assessee's factory, since the goods were ultimately received and used in manufacture. The absence of initial physical receipt in the factory did not defeat credit. On limitation, the extended period was unavailable because the record did not show suppression of facts or intent to evade duty. The demand was therefore time-barred, and the disallowance of credit and penalty was unsustainable. en-us Wed, 08 Dec 2010 00:00:00 +0530 Mon, 02 Apr 2012 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204869 Cenvat credit could not be denied merely because brake assemblies were sent directly from the supplier to another unit for fitment before reaching the assessee's factory, since the goods were ultimately received and used in manufacture. The absence of initial physical receipt in the factory did not defeat credit. On limitation, the extended period was unavailable because the record did not show suppression of facts or intent to evade duty. The demand was therefore time-barred, and the disallowance of credit and penalty was unsustainable. Case-Laws Central Excise Wed, 08 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204869