https://www.taxtmi.com/caselaws?id=340712 Reversal of input credit attributable to exempted clearances is stated to neutralise a subsequent demand for 8%/10% of the exempted value under excise and Cenvat credit rules, so the liability should not survive once the credit has been reversed before the show cause notice. The commentary also notes that the extended limitation period is not available where the use of methanol in the effluent treatment plant was already within departmental knowledge and an earlier notice covered overlapping periods on the same subject matter. On that reasoning, the demand is treated as unsustainable and time-barred. en-us Mon, 20 Feb 2017 00:00:00 +0530 Sat, 25 Mar 2017 09:04:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340712 Reversal of input credit attributable to exempted clearances is stated to neutralise a subsequent demand for 8%/10% of the exempted value under excise and Cenvat credit rules, so the liability should not survive once the credit has been reversed before the show cause notice. The commentary also notes that the extended limitation period is not available where the use of methanol in the effluent treatment plant was already within departmental knowledge and an earlier notice covered overlapping periods on the same subject matter. On that reasoning, the demand is treated as unsustainable and time-barred. Case-Laws Central Excise Mon, 20 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340712