https://www.taxtmi.com/caselaws?id=252584 Monthly debit notes showing reversal or payment of duty on molasses used to manufacture exempt ethyl alcohol were treated as sufficient disclosure, so a fresh demand on the same quantity of input was unsustainable. The further CENVAT credit demand based on that identical molasses was also rejected because it duplicated the earlier recovery and amounted to double recovery. Since the reversals were periodically intimated to the department, the extended period of limitation was not invocable. The order confirming duty, interest, and penalties was set aside. en-us Mon, 04 Aug 2014 00:00:00 +0530 Wed, 29 Oct 2014 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252584 Monthly debit notes showing reversal or payment of duty on molasses used to manufacture exempt ethyl alcohol were treated as sufficient disclosure, so a fresh demand on the same quantity of input was unsustainable. The further CENVAT credit demand based on that identical molasses was also rejected because it duplicated the earlier recovery and amounted to double recovery. Since the reversals were periodically intimated to the department, the extended period of limitation was not invocable. The order confirming duty, interest, and penalties was set aside. Case-Laws Central Excise Mon, 04 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252584