https://www.taxtmi.com/caselaws?id=54680 Oxygen and nitrogen used to reactivate a Corex furnace during shutdown were treated as inputs used in relation to manufacture because they were technologically necessary to restart production; Modvat credit was therefore admissible, and any waste generated did not defeat credit under Rule 57D. The demand was also held time-barred because the record did not support suppression or wilful evasion, so the extended period under the proviso to section 11A could not be invoked. With credit upheld and no culpable conduct shown, the penalties on the assessee and the General Manager were set aside. en-us Fri, 14 Oct 2005 00:00:00 +0530 Thu, 21 Oct 2010 14:18:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54680 Oxygen and nitrogen used to reactivate a Corex furnace during shutdown were treated as inputs used in relation to manufacture because they were technologically necessary to restart production; Modvat credit was therefore admissible, and any waste generated did not defeat credit under Rule 57D. The demand was also held time-barred because the record did not support suppression or wilful evasion, so the extended period under the proviso to section 11A could not be invoked. With credit upheld and no culpable conduct shown, the penalties on the assessee and the General Manager were set aside. Case-Laws Central Excise Fri, 14 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54680