https://www.taxtmi.com/caselaws?id=197192 Regular disclosure in monthly returns of clearances from common inputs, including goods removed on payment of duty and without payment of duty, negates suppression with intent to evade duty; on those facts, the extended period of limitation cannot be invoked and the demand beyond the normal period is time-barred. The commentary also notes that where common inputs are used for dutiable and exempted by-products, Cenvat credit reversal may be accepted on the assessee's offer to reverse relatable credit, and the Tribunal's factual and remedial directions do not necessarily raise a substantial question of law. en-us Tue, 11 Feb 2014 00:00:00 +0530 Fri, 29 Dec 2017 19:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197192 Regular disclosure in monthly returns of clearances from common inputs, including goods removed on payment of duty and without payment of duty, negates suppression with intent to evade duty; on those facts, the extended period of limitation cannot be invoked and the demand beyond the normal period is time-barred. The commentary also notes that where common inputs are used for dutiable and exempted by-products, Cenvat credit reversal may be accepted on the assessee's offer to reverse relatable credit, and the Tribunal's factual and remedial directions do not necessarily raise a substantial question of law. Case-Laws Central Excise Tue, 11 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197192