https://www.taxtmi.com/caselaws?id=235184 Disclosure of CENVAT credit in monthly excise returns and correspondence with the department prevented invocation of the extended limitation period for show-cause notices. Where the availment of credit on steel items used for fabrication of support structures was already within departmental knowledge, and no fraud, collusion, misrepresentation or suppression with intent to evade duty was shown, the extended period could not be sustained. The document also notes that admissibility of the credit was treated as a debatable issue, reinforcing the view that the notices were time-barred and consequential relief followed. en-us Wed, 19 Jun 2013 00:00:00 +0530 Mon, 15 Jul 2013 08:11:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235184 Disclosure of CENVAT credit in monthly excise returns and correspondence with the department prevented invocation of the extended limitation period for show-cause notices. Where the availment of credit on steel items used for fabrication of support structures was already within departmental knowledge, and no fraud, collusion, misrepresentation or suppression with intent to evade duty was shown, the extended period could not be sustained. The document also notes that admissibility of the credit was treated as a debatable issue, reinforcing the view that the notices were time-barred and consequential relief followed. Case-Laws Central Excise Wed, 19 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235184