https://www.taxtmi.com/caselaws?id=338499 Proportionate reversal of Cenvat credit on exempted clearances defeated any further demand under Rule 6, because the attributable credit had already been reversed at the time of clearance. The article also states that the extended limitation period could not be invoked where exempted clearances and the quantum of reversal were disclosed to the department in invoices and records, so there was no suppression of facts. On that basis, the additional 8% demand was unsustainable and the notice beyond the normal period of one year was time-barred. en-us Fri, 02 Dec 2016 00:00:00 +0530 Tue, 04 Dec 2018 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338499 Proportionate reversal of Cenvat credit on exempted clearances defeated any further demand under Rule 6, because the attributable credit had already been reversed at the time of clearance. The article also states that the extended limitation period could not be invoked where exempted clearances and the quantum of reversal were disclosed to the department in invoices and records, so there was no suppression of facts. On that basis, the additional 8% demand was unsustainable and the notice beyond the normal period of one year was time-barred. Case-Laws Central Excise Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338499