https://www.taxtmi.com/caselaws?id=31638 Modvat credit of CVD on imported inputs could not be denied merely because it was taken in piecemeal as the goods were received in the factory, since the credit was otherwise admissible and the dispute related only to timing of availment; the denial was therefore unsustainable. The demand was also time-barred because the bills of entry were produced for defacing, which negatived suppression or misstatement and prevented invocation of the extended limitation period. The order was set aside and relief was granted to the assessee. en-us Mon, 04 Aug 2008 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31638 Modvat credit of CVD on imported inputs could not be denied merely because it was taken in piecemeal as the goods were received in the factory, since the credit was otherwise admissible and the dispute related only to timing of availment; the denial was therefore unsustainable. The demand was also time-barred because the bills of entry were produced for defacing, which negatived suppression or misstatement and prevented invocation of the extended limitation period. The order was set aside and relief was granted to the assessee. Case-Laws Central Excise Mon, 04 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31638