https://www.taxtmi.com/caselaws?id=206544 Waste pulp emerging after pulping and bleaching remained excisable despite inferior quality, and because it attracted a nil rate it was treated as an exempted product; in the absence of separate input accounts, credit reversal or payment under the Cenvat rules applied. Waste paper sweepings, having already come into existence as paper and being sold and bought as such, were also exigible to duty. However, the extended limitation period failed because disclosure in returns and prior departmental knowledge negatived suppression, so penalties were not sustainable beyond the normal period. en-us Wed, 06 Jul 2011 00:00:00 +0530 Fri, 17 Feb 2012 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206544 Waste pulp emerging after pulping and bleaching remained excisable despite inferior quality, and because it attracted a nil rate it was treated as an exempted product; in the absence of separate input accounts, credit reversal or payment under the Cenvat rules applied. Waste paper sweepings, having already come into existence as paper and being sold and bought as such, were also exigible to duty. However, the extended limitation period failed because disclosure in returns and prior departmental knowledge negatived suppression, so penalties were not sustainable beyond the normal period. Case-Laws Central Excise Wed, 06 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206544