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2004 (9) TMI 115 - SC - Central Excise
CENVAT Credit - Suppression of facts - Held that:- There can be no question of suppression of fact or invocation of the extended period of limitation under proviso to Section 11A. In fact it has not been so held In AMCO Batteries decision. Having regard to the facts and circumstances and in addition to the appellant therein being entitled to get the benefit of Modvat scheme there was no justifiable reason for the appellant to suppress any fact - Tribunal has not examined any other consideration except the availability of the Modvat credit to the appellant - Matter remitted back - Decided in favour of Revenue.