https://www.taxtmi.com/caselaws?id=334458 Duty paid on goods manufactured through a sister concern on job work basis under Notification No. 214/86-CE was not recoverable under section 11D merely because the factory was sold, since the duty had already been paid and there was no basis to treat the amount as duty collected but not payable. Cenvat credit reversal under rule 14 was also not justified because a person getting goods manufactured outside the factory can qualify as a manufacturer under section 2(f), and no irregular credit availment was shown. The extended limitation period under the proviso to section 11A could not be invoked without specific allegations and proof of suppression or wilful misstatement. en-us Fri, 04 Nov 2016 00:00:00 +0530 Sat, 19 Aug 2017 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334458 Duty paid on goods manufactured through a sister concern on job work basis under Notification No. 214/86-CE was not recoverable under section 11D merely because the factory was sold, since the duty had already been paid and there was no basis to treat the amount as duty collected but not payable. Cenvat credit reversal under rule 14 was also not justified because a person getting goods manufactured outside the factory can qualify as a manufacturer under section 2(f), and no irregular credit availment was shown. The extended limitation period under the proviso to section 11A could not be invoked without specific allegations and proof of suppression or wilful misstatement. Case-Laws Central Excise Fri, 04 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334458