https://www.taxtmi.com/caselaws?id=1175 Components of a painting system received in SKD condition and assembled in the recipient's factory were treated as eligible inputs under the Modvat scheme, so credit could not be denied merely because the supplier's classification was later altered. The demand also failed on limitation because the show cause notice relied only on reclassification, with no evidence of collusion, suppression, or intent to evade duty; the extended limitation period was therefore unavailable. The denial of credit on merits was not justified, and the demand was time-barred. en-us Wed, 01 Nov 2006 00:00:00 +0530 Mon, 14 Apr 2008 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1175 Components of a painting system received in SKD condition and assembled in the recipient's factory were treated as eligible inputs under the Modvat scheme, so credit could not be denied merely because the supplier's classification was later altered. The demand also failed on limitation because the show cause notice relied only on reclassification, with no evidence of collusion, suppression, or intent to evade duty; the extended limitation period was therefore unavailable. The denial of credit on merits was not justified, and the demand was time-barred. Case-Laws Central Excise Wed, 01 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1175