https://www.taxtmi.com/caselaws?id=465513 Amounts collected as duty on "jointing compound" were demanded under s.11D/s.11D(1A) and amounts were also demanded under Rule 6(3)(i) CCR for non-maintenance of separate accounts. The Tribunal held that the assessee's uncontroverted plea and returns showed the duty collected had already been paid to the exchequer; after substitution of Rule 6(3)(i), the proviso required deduction of such duty from the Rule 6(3)(i) liability, and since duty paid exceeded the Rule 6(3)(i) demand, no further amount was payable; the s.11D/Rule 6 demands failed. Denial of CENVAT credit on alleged ineligible capital goods was held untenable as "components/spares/accessories" is not chapter-specific and the adjudicating authority rejected detailed usage particulars without verification; the credit demand was set aside. Extended limitation was rejected for absence of suppression given audits and regular returns; demands beyond the normal period were barred. Appeal allowed and penalties/interest set aside. en-us Fri, 31 Jan 2025 00:00:00 +0530 Mon, 29 Dec 2025 19:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465513 Amounts collected as duty on "jointing compound" were demanded under s.11D/s.11D(1A) and amounts were also demanded under Rule 6(3)(i) CCR for non-maintenance of separate accounts. The Tribunal held that the assessee's uncontroverted plea and returns showed the duty collected had already been paid to the exchequer; after substitution of Rule 6(3)(i), the proviso required deduction of such duty from the Rule 6(3)(i) liability, and since duty paid exceeded the Rule 6(3)(i) demand, no further amount was payable; the s.11D/Rule 6 demands failed. Denial of CENVAT credit on alleged ineligible capital goods was held untenable as "components/spares/accessories" is not chapter-specific and the adjudicating authority rejected detailed usage particulars without verification; the credit demand was set aside. Extended limitation was rejected for absence of suppression given audits and regular returns; demands beyond the normal period were barred. Appeal allowed and penalties/interest set aside. Case-Laws Central Excise Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465513