https://www.taxtmi.com/caselaws?id=218181 Cenvat credit was admissible on empty chlorine cylinders where the record showed dual use for transporting chlorine and for direct in-factory supply in production, so credit could not be denied merely because the cylinders were received as transport containers. The extended limitation period was not available because the assessee had a bona fide, arguable claim supported by Tribunal authority and there was no suppression or wilful misstatement. Penalty was also unsustainable, as the disputed demand lacked the ingredients for penal action and the admitted small items had already been paid with interest before notice. Relief was therefore granted to the assessee. en-us Tue, 08 Nov 2011 00:00:00 +0530 Tue, 06 Nov 2012 08:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218181 Cenvat credit was admissible on empty chlorine cylinders where the record showed dual use for transporting chlorine and for direct in-factory supply in production, so credit could not be denied merely because the cylinders were received as transport containers. The extended limitation period was not available because the assessee had a bona fide, arguable claim supported by Tribunal authority and there was no suppression or wilful misstatement. Penalty was also unsustainable, as the disputed demand lacked the ingredients for penal action and the admitted small items had already been paid with interest before notice. Relief was therefore granted to the assessee. Case-Laws Central Excise Tue, 08 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218181