https://www.taxtmi.com/caselaws?id=331199 Cenvat credit taken on courier bills of entry was disallowed on merits because the assessee could not produce original documents or authenticated evidence to correlate the photocopies, so the credit claim was not established. On limitation, disclosure in ER-1 returns and the Rule 7 statement meant the department had access to the relevant facts, and mere description of the documents as BE did not prove suppression or wilful mis-statement with intent to evade duty. The extended period was therefore unavailable, the demand was held time-barred, and the impugned order was set aside. en-us Tue, 19 Jan 2016 00:00:00 +0530 Mon, 15 Aug 2016 00:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331199 Cenvat credit taken on courier bills of entry was disallowed on merits because the assessee could not produce original documents or authenticated evidence to correlate the photocopies, so the credit claim was not established. On limitation, disclosure in ER-1 returns and the Rule 7 statement meant the department had access to the relevant facts, and mere description of the documents as BE did not prove suppression or wilful mis-statement with intent to evade duty. The extended period was therefore unavailable, the demand was held time-barred, and the impugned order was set aside. Case-Laws Central Excise Tue, 19 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331199