2016 (12) TMI 1672 - SCH - Central Excise

CENVAT credit - goods manufactured out of common inputs without payment of duty as well as on payment of duty - the decision in the case of Commissioner of Central Excise Versus Goyal Proteins Ltd. 2014 (2) TMI 1321 - RAJASTHAN HIGH COURT contested, where it was held that when the respondent-assessee had been furnishing regular returns on monthly basis disclosing therein about clearing goods manufactured out of common inputs without payment of duty as well as on payment of duty, then, there appears to be no suppression of facts with an intention to evade payment of duty - Held that - the decision in the above case upheld - appeal dismissed.