https://www.taxtmi.com/caselaws?id=363462 CENVAT credit on furnace oil used to generate steam was held inadmissible to the extent the steam was transferred from one unit to another unit situated in the same plot, following the jurisdictional High Court view that separately registered units are to be treated distinctly for proportionate credit purposes. On limitation, the extended period was held unavailable because the relevant facts had been disclosed in ER-2 returns and the issue was subject to conflicting judicial views, so suppression or wilful misstatement was not established. The demand therefore failed on limitation and consequential relief followed. en-us Fri, 25 May 2018 00:00:00 +0530 Fri, 13 Jul 2018 06:12:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363462 CENVAT credit on furnace oil used to generate steam was held inadmissible to the extent the steam was transferred from one unit to another unit situated in the same plot, following the jurisdictional High Court view that separately registered units are to be treated distinctly for proportionate credit purposes. On limitation, the extended period was held unavailable because the relevant facts had been disclosed in ER-2 returns and the issue was subject to conflicting judicial views, so suppression or wilful misstatement was not established. The demand therefore failed on limitation and consequential relief followed. Case-Laws Central Excise Fri, 25 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363462