CENVAT Credit Disclosure: Appellant's ER-1 Form Lacked Detailed Components, Demand Confirmed Using Extended Limitation Period.

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....CENVAT Credit - extended period of limitation - The appellant had disclosed the full value of the credit which they have taken in the ER-1, but they have not disclosed the components of the credit which they have taken. The ER-1 during the relevant period also did not provide details of the credit taken - Demand confirmed invoking extended period of limitation.....