CENVAT Credit Claimed on Rejected Goods Despite Unpaid Duty: Extended Assessment Period Invoked u/r 8(2.

CENVAT credit - duty paying documents - rejected goods - although the original duty liability on the inputs payable by the supplier is yet to be paid, but Cenvat credit availed under Rule 8(2). - This shows the mala fide intention of the Appellant. - extended period has been rightly invoked. .....

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