https://www.taxtmi.com/caselaws?id=751041 CESTAT New Delhi denied appellant's utilization of Education Cess and Secondary Higher Education Cess credit towards excise duty liability. Appellant consciously availed benefit under notification 12/2015 but failed to comply with conditions requiring credit from inputs/capital goods received after March 1, 2015. Court held appellant cannot selectively benefit from notification while ignoring prescribed conditions. Extended limitation period was justified due to misleading declaration and suppression of facts. Appellant's incomplete disclosure regarding cut-off date constituted deliberate misrepresentation to evade duty payment. Appeal dismissed, impugned order affirmed. en-us Wed, 03 Apr 2024 00:00:00 +0530 Fri, 05 Apr 2024 09:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751041 CESTAT New Delhi denied appellant's utilization of Education Cess and Secondary Higher Education Cess credit towards excise duty liability. Appellant consciously availed benefit under notification 12/2015 but failed to comply with conditions requiring credit from inputs/capital goods received after March 1, 2015. Court held appellant cannot selectively benefit from notification while ignoring prescribed conditions. Extended limitation period was justified due to misleading declaration and suppression of facts. Appellant's incomplete disclosure regarding cut-off date constituted deliberate misrepresentation to evade duty payment. Appeal dismissed, impugned order affirmed. Case-Laws Central Excise Wed, 03 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751041