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2008 (2) TMI 735 - AT - Central ExciseCENVAT credit - common inputs on which credit has been availed are used in the manufacture of dutiable and exempted goods - Rule 6 of CCR - Demand - Time Limitation - Held that: - the demand is for the period August 2001 to January 2002 and show-cause notice was issued on 12-7-04 alleging suppression with intent to evade payment of duty. The appellants were regularly filed ER-I monthly returns showing clearance of goods on payment of duty and clearance of the same goods under notification without payment of duty - the allegation of suppression on the part of appellant to evade payment of duty is not sustainable hence demand is set aside as time-bar - penalty also set aside - appeal allowed.
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