https://www.taxtmi.com/caselaws?id=213254 Unutilised AED (T&TA) credit was held not to be added to the cost of production merely because it could not be used during the relevant period, since the credit had been validly taken and could become utilisable if duty were later imposed. In the same central excise dispute, the Tribunal noted that the availment of AED credit and the absence of AED on the final product were already known to the department, so wilful suppression was not prima facie shown and the extended limitation period did not appear available. On that basis, the appellant established a prima facie case and pre-deposit of duty, interest and penalty was waived with recovery stayed pending appeal. en-us Wed, 08 Jun 2011 00:00:00 +0530 Wed, 18 Apr 2012 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213254 Unutilised AED (T&TA) credit was held not to be added to the cost of production merely because it could not be used during the relevant period, since the credit had been validly taken and could become utilisable if duty were later imposed. In the same central excise dispute, the Tribunal noted that the availment of AED credit and the absence of AED on the final product were already known to the department, so wilful suppression was not prima facie shown and the extended limitation period did not appear available. On that basis, the appellant established a prima facie case and pre-deposit of duty, interest and penalty was waived with recovery stayed pending appeal. Case-Laws Central Excise Wed, 08 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213254