https://www.taxtmi.com/caselaws?id=246683 Cenvat credit is admissible for Special Additional Duty actually paid on imported goods where the customs assessment accepted that payment and remained unchallenged. A later Revenue claim that an exemption applied does not by itself justify denying credit, particularly where the exemption entry for raw wool did not clearly cover imported scoured wool. Denial would allow retention of the duty while withholding corresponding credit. Extended limitation cannot apply where credit availment was disclosed in statutory records and returns and there is no suppression or misstatement intended to evade duty. The demand to reverse credit is therefore unsustainable and time-barred. en-us Fri, 30 Nov 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246683 Cenvat credit is admissible for Special Additional Duty actually paid on imported goods where the customs assessment accepted that payment and remained unchallenged. A later Revenue claim that an exemption applied does not by itself justify denying credit, particularly where the exemption entry for raw wool did not clearly cover imported scoured wool. Denial would allow retention of the duty while withholding corresponding credit. Extended limitation cannot apply where credit availment was disclosed in statutory records and returns and there is no suppression or misstatement intended to evade duty. The demand to reverse credit is therefore unsustainable and time-barred. Case-Laws Central Excise Fri, 30 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246683