https://www.taxtmi.com/caselaws?id=353736 Where reversal of Cenvat credit on electricity wheeled out of the factory was legally contentious, and no suppression, fraud, or mala fides was established, the extended period of limitation could not be invoked and penalty was unsustainable. Any demand was therefore confined to the normal limitation period. The substantive liability on credit reversal under Rule 6(3) of the Cenvat Credit Rules, 2001/2002 was not finally decided and remained unexamined. en-us Fri, 08 Dec 2017 00:00:00 +0530 Thu, 11 Jan 2018 07:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353736 Where reversal of Cenvat credit on electricity wheeled out of the factory was legally contentious, and no suppression, fraud, or mala fides was established, the extended period of limitation could not be invoked and penalty was unsustainable. Any demand was therefore confined to the normal limitation period. The substantive liability on credit reversal under Rule 6(3) of the Cenvat Credit Rules, 2001/2002 was not finally decided and remained unexamined. Case-Laws Central Excise Fri, 08 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353736