https://www.taxtmi.com/caselaws?id=336004 Reversal of CENVAT credit attributable to inputs used in exempted clearances was treated as compliance with a notification condition requiring non-availment of credit, so exemption under Notification No. 30/2004 could not be denied on that ground. The disclosure of the reversal in ER-1 returns meant there was no suppression or concealment, so the extended limitation period under the proviso to Section 11A of the Central Excise Act, 1944 was not available. The demand was therefore time-barred, and the impugned order was set aside. en-us Tue, 01 Nov 2016 00:00:00 +0530 Wed, 14 Dec 2016 13:15:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336004 Reversal of CENVAT credit attributable to inputs used in exempted clearances was treated as compliance with a notification condition requiring non-availment of credit, so exemption under Notification No. 30/2004 could not be denied on that ground. The disclosure of the reversal in ER-1 returns meant there was no suppression or concealment, so the extended limitation period under the proviso to Section 11A of the Central Excise Act, 1944 was not available. The demand was therefore time-barred, and the impugned order was set aside. Case-Laws Central Excise Tue, 01 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336004