https://www.taxtmi.com/caselaws?id=375310 Limitation could not be extended because the departmental challenge did not effectively dispute the time-bar finding and the record showed no suppression, collusion, wilful misstatement or intent to evade duty. On de-bonding of an EOU, duty on indigenous and imported goods was to be treated according to their respective character, so customs duty was not levied on domestic stock merely because the unit exited the EOU scheme. The rules permitted discharge of duty by cenvat credit, and credit was admissible on eligible indigenous inputs and on CVD/SAD paid goods used in manufacture. EPCG and advance authorisation could also be used for payment, and no duty liability was established on finished goods, raw materials or work-in-progress as claimed by Revenue. en-us Thu, 14 Feb 2019 00:00:00 +0530 Sat, 02 Mar 2019 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375310 Limitation could not be extended because the departmental challenge did not effectively dispute the time-bar finding and the record showed no suppression, collusion, wilful misstatement or intent to evade duty. On de-bonding of an EOU, duty on indigenous and imported goods was to be treated according to their respective character, so customs duty was not levied on domestic stock merely because the unit exited the EOU scheme. The rules permitted discharge of duty by cenvat credit, and credit was admissible on eligible indigenous inputs and on CVD/SAD paid goods used in manufacture. EPCG and advance authorisation could also be used for payment, and no duty liability was established on finished goods, raw materials or work-in-progress as claimed by Revenue. Case-Laws Central Excise Thu, 14 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375310