https://www.taxtmi.com/caselaws?id=429021 Paraffin/wax used in cotton yarn manufacture was treated as an input or raw material, but the exemption under Notification No. 8/97-C.E. was still denied on the merits. The extended period of limitation could not be invoked because the legal position was clarified only later and suppression of true particulars was not established. The demand was therefore confined to the period within limitation, with the time-barred portion excluded. en-us Fri, 12 Aug 2022 00:00:00 +0530 Tue, 18 Oct 2022 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429021 Paraffin/wax used in cotton yarn manufacture was treated as an input or raw material, but the exemption under Notification No. 8/97-C.E. was still denied on the merits. The extended period of limitation could not be invoked because the legal position was clarified only later and suppression of true particulars was not established. The demand was therefore confined to the period within limitation, with the time-barred portion excluded. Case-Laws Central Excise Fri, 12 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429021