https://www.taxtmi.com/caselaws?id=428499 Wash oil and sulphuric acid used in the by-product recovery stage of coke oven gas production were not treated as inputs used in the manufacture of the gas itself, because coke oven gas arose inevitably during coal carbonisation as a technological by-product. On that reasoning, reversal of MODVAT/CENVAT credit was held unsustainable. The extended limitation period and penalty also could not be invoked, as the record did not establish wilful suppression, fraud, collusion, misstatement, or intent to evade duty. The departmental appeal therefore failed, and the assessee's relief was affirmed on both credit reversal and limitation. en-us Fri, 30 Sep 2022 00:00:00 +0530 Sat, 01 Oct 2022 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428499 Wash oil and sulphuric acid used in the by-product recovery stage of coke oven gas production were not treated as inputs used in the manufacture of the gas itself, because coke oven gas arose inevitably during coal carbonisation as a technological by-product. On that reasoning, reversal of MODVAT/CENVAT credit was held unsustainable. The extended limitation period and penalty also could not be invoked, as the record did not establish wilful suppression, fraud, collusion, misstatement, or intent to evade duty. The departmental appeal therefore failed, and the assessee's relief was affirmed on both credit reversal and limitation. Case-Laws Central Excise Fri, 30 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428499