https://www.taxtmi.com/caselaws?id=363741 During the relevant period, CENVAT credit reversal for inputs and capital goods sent to job work could not be enforced through recovery where no specific mechanism had yet been introduced, so demands for non-receipt within 180 days were not sustainable. The same treatment applied to captively manufactured moulds, dies and tools sent for job work, as the job-work exemption framework covered such movement and any duty incidence would in any event be creditable. On limitation, the extended period could not be invoked without proof of suppression of facts with intent to evade duty, so the demand was time-barred. en-us Thu, 31 May 2018 00:00:00 +0530 Wed, 18 Jul 2018 06:12:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363741 During the relevant period, CENVAT credit reversal for inputs and capital goods sent to job work could not be enforced through recovery where no specific mechanism had yet been introduced, so demands for non-receipt within 180 days were not sustainable. The same treatment applied to captively manufactured moulds, dies and tools sent for job work, as the job-work exemption framework covered such movement and any duty incidence would in any event be creditable. On limitation, the extended period could not be invoked without proof of suppression of facts with intent to evade duty, so the demand was time-barred. Case-Laws Central Excise Thu, 31 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363741