https://www.taxtmi.com/caselaws?id=3134 Cenvat credit of Additional Duty of Excise under the Textile and Textile Articles Act, 1978 could not be used to pay Basic Excise Duty or Additional Duty of Excise under the Goods of Special Importance Act, because the specific restriction in Rule 3(6)(b) of the Cenvat Credit Rules, 2001 prevailed over the general utilisation rule in Rule 3(3). The commentary also notes that the extended limitation period under Section 11A(1) of the Central Excise Act, 1944 requires suppression of facts with intent to evade duty; where returns, invoices and stock reversals were disclosed, that requirement was not met and the demand was time-barred. en-us Mon, 08 Oct 2007 00:00:00 +0530 Mon, 30 Jun 2008 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3134 Cenvat credit of Additional Duty of Excise under the Textile and Textile Articles Act, 1978 could not be used to pay Basic Excise Duty or Additional Duty of Excise under the Goods of Special Importance Act, because the specific restriction in Rule 3(6)(b) of the Cenvat Credit Rules, 2001 prevailed over the general utilisation rule in Rule 3(3). The commentary also notes that the extended limitation period under Section 11A(1) of the Central Excise Act, 1944 requires suppression of facts with intent to evade duty; where returns, invoices and stock reversals were disclosed, that requirement was not met and the demand was time-barred. Case-Laws Customs Mon, 08 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3134