https://www.taxtmi.com/caselaws?id=354595 Cenvat credit could not be denied where inputs were received and consumed within eligible group units and no revenue loss was shown; the alleged irregularity was revenue neutral, so the demand was unsustainable. The Court also held that the extended limitation period under the proviso to Section 11A(1) was not available because the record showed, at most, an accounting or procedural irregularity and not suppression, fraud, wilful misstatement, or intent to evade duty. On both issues, the challenge failed for the Department and the assessee succeeded. en-us Wed, 24 Jan 2018 00:00:00 +0530 Wed, 27 Jun 2018 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354595 Cenvat credit could not be denied where inputs were received and consumed within eligible group units and no revenue loss was shown; the alleged irregularity was revenue neutral, so the demand was unsustainable. The Court also held that the extended limitation period under the proviso to Section 11A(1) was not available because the record showed, at most, an accounting or procedural irregularity and not suppression, fraud, wilful misstatement, or intent to evade duty. On both issues, the challenge failed for the Department and the assessee succeeded. Case-Laws Central Excise Wed, 24 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354595