https://www.taxtmi.com/caselaws?id=469158 Cenvat credit on duty-paid coils received for galvanisation was held admissible under Rule 16 of the Central Excise Rules, 2002, because the goods were received into the factory as duty-paid inputs and the appellant paid an amount equal to the credit taken when the process did not amount to manufacture. The disallowance was therefore unsustainable. The demand also failed on limitation because the department had knowledge of the receipt of goods, credit availment and galvanisation process, so no suppression was established and the extended period under Section 11A could not be invoked. As the demand failed on merits and was time-barred, the penalty under Rule 15(2) and Section 11AC was also unsustainable. en-us Thu, 08 Jun 2023 00:00:00 +0530 Fri, 05 Jun 2026 12:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469158 Cenvat credit on duty-paid coils received for galvanisation was held admissible under Rule 16 of the Central Excise Rules, 2002, because the goods were received into the factory as duty-paid inputs and the appellant paid an amount equal to the credit taken when the process did not amount to manufacture. The disallowance was therefore unsustainable. The demand also failed on limitation because the department had knowledge of the receipt of goods, credit availment and galvanisation process, so no suppression was established and the extended period under Section 11A could not be invoked. As the demand failed on merits and was time-barred, the penalty under Rule 15(2) and Section 11AC was also unsustainable. Case-Laws Central Excise Thu, 08 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469158