https://www.taxtmi.com/caselaws?id=231314 Exemption under Notification No. 5/98-C.E. was treated as unavailable on the stated facts where one unit in the same factory premises had availed Modvat credit on other dutiable clearances, and the assessee failed on merits in claiming the benefit. On limitation, the filing of declarations and the department's awareness of the two-unit arrangement and the clearances meant suppression of facts or wilful misstatement was not established, so the extended period could not be invoked. The first appellate authority's order was therefore sustained on limitation and the Revenue's challenge failed. en-us Mon, 11 Jun 2012 00:00:00 +0530 Fri, 26 Apr 2013 11:27:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=231314 Exemption under Notification No. 5/98-C.E. was treated as unavailable on the stated facts where one unit in the same factory premises had availed Modvat credit on other dutiable clearances, and the assessee failed on merits in claiming the benefit. On limitation, the filing of declarations and the department's awareness of the two-unit arrangement and the clearances meant suppression of facts or wilful misstatement was not established, so the extended period could not be invoked. The first appellate authority's order was therefore sustained on limitation and the Revenue's challenge failed. Case-Laws Central Excise Mon, 11 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=231314