https://www.taxtmi.com/caselaws?id=209493 Notification No. 6/2002-C.E. (N.T.) permits deemed Cenvat credit for fabric processors up to 66.67% of the duty payable on finished goods without requiring correlation between grey fabrics received and duty-paid input invoices. Clearance on duty-paid excise invoices and ARE-1s, together with cash duty payment through PLA, supports entitlement to the credit; alleged forgery in another concern's rebate documents does not by itself defeat that entitlement. Extended limitation is not available where goods were received under challans and invoices, monthly returns were filed, and the show cause notice was issued nearly five years later without the necessary factual foundation. en-us Thu, 24 Mar 2011 00:00:00 +0530 Thu, 18 Jul 2013 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209493 Notification No. 6/2002-C.E. (N.T.) permits deemed Cenvat credit for fabric processors up to 66.67% of the duty payable on finished goods without requiring correlation between grey fabrics received and duty-paid input invoices. Clearance on duty-paid excise invoices and ARE-1s, together with cash duty payment through PLA, supports entitlement to the credit; alleged forgery in another concern's rebate documents does not by itself defeat that entitlement. Extended limitation is not available where goods were received under challans and invoices, monthly returns were filed, and the show cause notice was issued nearly five years later without the necessary factual foundation. Case-Laws Central Excise Thu, 24 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209493