https://www.taxtmi.com/caselaws?id=216532 Reprocessing rejected multi-layer films into granules and waste and scrap, where the end product acquires a different name, character and use, is treated as manufacture; duty on the reprocessed scrap was therefore sufficient and no further credit reversal was warranted. The extended period of limitation could not be invoked because the record showed intimation and correspondence with the department, and there was no suppression or conscious withholding of facts. On both issues, the finding was in favour of the assessee and the demand was set aside with consequential relief. en-us Wed, 08 Jun 2011 00:00:00 +0530 Fri, 14 Sep 2012 07:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216532 Reprocessing rejected multi-layer films into granules and waste and scrap, where the end product acquires a different name, character and use, is treated as manufacture; duty on the reprocessed scrap was therefore sufficient and no further credit reversal was warranted. The extended period of limitation could not be invoked because the record showed intimation and correspondence with the department, and there was no suppression or conscious withholding of facts. On both issues, the finding was in favour of the assessee and the demand was set aside with consequential relief. Case-Laws Central Excise Wed, 08 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216532