https://www.taxtmi.com/caselaws?id=279464 AED-GSI credit taken on inputs was discussed as being usable for payment of BED or other excise duties under the relevant rule, and the restrictive view limiting it only to AED-GSI was treated as unsustainable in light of the tribunal's earlier ruling in the assessee's own case and the High Court's approval. The commentary also notes that a later demand notice covering an earlier period was held time-barred because the department had already been aware of the relevant facts, so suppression could not justify invocation of the extended limitation period under the proviso to Section 11A. The result described is relief to the assessee on both credit utilisation and limitation. en-us Thu, 12 Apr 2018 00:00:00 +0530 Mon, 18 Mar 2019 22:59:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279464 AED-GSI credit taken on inputs was discussed as being usable for payment of BED or other excise duties under the relevant rule, and the restrictive view limiting it only to AED-GSI was treated as unsustainable in light of the tribunal's earlier ruling in the assessee's own case and the High Court's approval. The commentary also notes that a later demand notice covering an earlier period was held time-barred because the department had already been aware of the relevant facts, so suppression could not justify invocation of the extended limitation period under the proviso to Section 11A. The result described is relief to the assessee on both credit utilisation and limitation. Case-Laws Central Excise Thu, 12 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279464