https://www.taxtmi.com/caselaws?id=799084 Recovery of CENVAT credit beyond the normal one-year limitation period requires fraud, collusion, wilful misstatement, or suppression of facts with intent to evade duty. Departmental awareness of the receipt of left-over bulk cement and prior permission to avail credit on that quantity negate allegations of suppression or intent to evade. In the absence of evidence supporting the conditions for extended limitation, the demand for the relevant period was time-barred and could not be sustained. en-us Thu, 03 Sep 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799084 Recovery of CENVAT credit beyond the normal one-year limitation period requires fraud, collusion, wilful misstatement, or suppression of facts with intent to evade duty. Departmental awareness of the receipt of left-over bulk cement and prior permission to avail credit on that quantity negate allegations of suppression or intent to evade. In the absence of evidence supporting the conditions for extended limitation, the demand for the relevant period was time-barred and could not be sustained. Case-Laws Central Excise Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799084