https://www.taxtmi.com/caselaws?id=329344 MODVAT credit supported by duty-paid input documents was held not to involve suppression of facts where the documents were filed with RT-12 returns and defaced by the Range Superintendent. Because the relevant particulars were already disclosed and the duty-paid nature of the inputs was not disputed, the department could not later treat the documents as improper or invoke the extended limitation period on alleged suppression. As the demand was raised beyond the normal six-month period and no basis existed for extension, it was held time barred and the limitation issue was decided in favour of the assessee. en-us Wed, 18 May 2016 00:00:00 +0530 Thu, 14 Jul 2016 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329344 MODVAT credit supported by duty-paid input documents was held not to involve suppression of facts where the documents were filed with RT-12 returns and defaced by the Range Superintendent. Because the relevant particulars were already disclosed and the duty-paid nature of the inputs was not disputed, the department could not later treat the documents as improper or invoke the extended limitation period on alleged suppression. As the demand was raised beyond the normal six-month period and no basis existed for extension, it was held time barred and the limitation issue was decided in favour of the assessee. Case-Laws Central Excise Wed, 18 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329344