https://www.taxtmi.com/caselaws?id=236281 CENVAT credit on packing materials used at a depot was examined mainly on limitation. The dispute on credit eligibility had already been settled earlier, and the record showed maintained statutory returns and records, with no reliable evidence of suppression, misdeclaration or contumacious conduct. On that basis, the ingredients for invoking the extended period of limitation were not made out, so the demand was time-barred. As the demand itself could not survive, the related interest and penalty were also unsustainable and were liable to be set aside. en-us Wed, 10 Apr 2013 00:00:00 +0530 Fri, 07 Feb 2014 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236281 CENVAT credit on packing materials used at a depot was examined mainly on limitation. The dispute on credit eligibility had already been settled earlier, and the record showed maintained statutory returns and records, with no reliable evidence of suppression, misdeclaration or contumacious conduct. On that basis, the ingredients for invoking the extended period of limitation were not made out, so the demand was time-barred. As the demand itself could not survive, the related interest and penalty were also unsustainable and were liable to be set aside. Case-Laws Central Excise Wed, 10 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236281