https://www.taxtmi.com/caselaws?id=345054 Sulphur intentionally produced in a Sulphur Recovery Unit was treated as a commercially marketable excisable product and, being sold and declared as a final product, as exempted goods attracting Rule 6(1) of the Cenvat Credit Rules, 2002. On that basis, credit on inputs used in its manufacture was denied. The plea that the demand, interest and penalty were time-barred failed because prior departmental knowledge was not proved; the earlier notice concerned capital goods, not the present input-credit issue, and suppression of material facts justified the extended period and penalty. The credit demand, interest and penalty were sustained. en-us Mon, 03 Jul 2017 00:00:00 +0530 Thu, 03 Aug 2017 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345054 Sulphur intentionally produced in a Sulphur Recovery Unit was treated as a commercially marketable excisable product and, being sold and declared as a final product, as exempted goods attracting Rule 6(1) of the Cenvat Credit Rules, 2002. On that basis, credit on inputs used in its manufacture was denied. The plea that the demand, interest and penalty were time-barred failed because prior departmental knowledge was not proved; the earlier notice concerned capital goods, not the present input-credit issue, and suppression of material facts justified the extended period and penalty. The credit demand, interest and penalty were sustained. Case-Laws Central Excise Mon, 03 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345054