https://www.taxtmi.com/caselaws?id=325621 CESTAT Mumbai held that a courier bill of entry can serve as a valid duty-paying document for CENVAT credit on imported inputs where the goods were received and used in manufacture of dutiable final products, so denial on a technical objection was unwarranted. It also held that the demand was time-barred because the credit was disclosed in regular returns and audited records, and there was no proof of wilful misstatement, suppression of facts, or intent to evade duty to justify the extended limitation period. The demand was therefore set aside with consequential relief. en-us Fri, 05 Feb 2016 00:00:00 +0530 Wed, 02 Nov 2016 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325621 CESTAT Mumbai held that a courier bill of entry can serve as a valid duty-paying document for CENVAT credit on imported inputs where the goods were received and used in manufacture of dutiable final products, so denial on a technical objection was unwarranted. It also held that the demand was time-barred because the credit was disclosed in regular returns and audited records, and there was no proof of wilful misstatement, suppression of facts, or intent to evade duty to justify the extended limitation period. The demand was therefore set aside with consequential relief. Case-Laws Central Excise Fri, 05 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325621