https://www.taxtmi.com/caselaws?id=206886 Captively consumed intermediate goods lost exemption once the final products became exempt under Notification No. 30/04, because Notification No. 67/95-CE applied only while the final products remained dutiable or otherwise outside nil-rate exemption. The reversal of Cenvat credit did not cure the original ineligibility where credit had been availed at the outset, and the alternative exemption was also unavailable for that reason. Non-furnishing of quantity and value particulars despite repeated requisitions justified the extended period of limitation. On the same findings of non-disclosure and duty liability, penalty under section 11AC and interest under section 11AB were sustained. en-us Wed, 19 Oct 2011 00:00:00 +0530 Fri, 04 Dec 2015 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206886 Captively consumed intermediate goods lost exemption once the final products became exempt under Notification No. 30/04, because Notification No. 67/95-CE applied only while the final products remained dutiable or otherwise outside nil-rate exemption. The reversal of Cenvat credit did not cure the original ineligibility where credit had been availed at the outset, and the alternative exemption was also unavailable for that reason. Non-furnishing of quantity and value particulars despite repeated requisitions justified the extended period of limitation. On the same findings of non-disclosure and duty liability, penalty under section 11AC and interest under section 11AB were sustained. Case-Laws Central Excise Wed, 19 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206886