https://www.taxtmi.com/caselaws?id=170213 Extended period of limitation for denying Cenvat credit on supplementary invoices requires proof of fraud, suppression, or wilful misstatement with intent to evade duty. Where the assessee has filed statutory returns and recorded the credit in prescribed records, and the department has not established any deliberate concealment or called for relevant documents, invocation of the extended period fails. Mere availment of credit on supplementary invoices, without evidence of intent to evade, is insufficient. As a result, the demand is time-barred and penalties cannot be sustained. en-us Mon, 09 Jan 2012 00:00:00 +0530 Mon, 01 May 2017 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170213 Extended period of limitation for denying Cenvat credit on supplementary invoices requires proof of fraud, suppression, or wilful misstatement with intent to evade duty. Where the assessee has filed statutory returns and recorded the credit in prescribed records, and the department has not established any deliberate concealment or called for relevant documents, invocation of the extended period fails. Mere availment of credit on supplementary invoices, without evidence of intent to evade, is insufficient. As a result, the demand is time-barred and penalties cannot be sustained. Case-Laws Central Excise Mon, 09 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170213