https://www.taxtmi.com/caselaws?id=370013 The extended period of limitation cannot be invoked for demand of reversal of Cenvat credit on inputs cleared as such to sister units where the arrangement is revenue neutral and there is no mala fide suppression or misstatement with intent to evade duty. The duty attributable to the disputed reversal would have remained available as credit to the recipient units for payment of excise duty, so no evasion intent could be attributed. Accordingly, the demand could not be sustained on the basis of the extended limitation period. en-us Thu, 01 Nov 2018 00:00:00 +0530 Wed, 07 Nov 2018 08:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370013 The extended period of limitation cannot be invoked for demand of reversal of Cenvat credit on inputs cleared as such to sister units where the arrangement is revenue neutral and there is no mala fide suppression or misstatement with intent to evade duty. The duty attributable to the disputed reversal would have remained available as credit to the recipient units for payment of excise duty, so no evasion intent could be attributed. Accordingly, the demand could not be sustained on the basis of the extended limitation period. Case-Laws Central Excise Thu, 01 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370013