https://www.taxtmi.com/caselaws?id=342881 Extended limitation could not be invoked where clearances and business transactions were openly recorded and the record disclosed no deliberate suppression or intent to evade duty. Packing imported goods, relabelling them and affixing MRP was treated as manufacture under the deeming provision read with the Third Schedule; on that basis, the assessee's use of a permitted and registered brand name supported eligibility for SSI exemption. Once manufacture was accepted for duty purposes, credit on inputs and input services was also available. The impugned order was set aside and consequential relief followed. en-us Wed, 03 May 2017 00:00:00 +0530 Mon, 05 Feb 2018 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342881 Extended limitation could not be invoked where clearances and business transactions were openly recorded and the record disclosed no deliberate suppression or intent to evade duty. Packing imported goods, relabelling them and affixing MRP was treated as manufacture under the deeming provision read with the Third Schedule; on that basis, the assessee's use of a permitted and registered brand name supported eligibility for SSI exemption. Once manufacture was accepted for duty purposes, credit on inputs and input services was also available. The impugned order was set aside and consequential relief followed. Case-Laws Central Excise Wed, 03 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342881