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2017 (7) TMI 936 - AT - Central ExciseCENVAT credit - clearance of Capital goods without payment/reversal of CENVAT credit - extended period of limitation - Held that: - the factum of clearance of the used machinery was informed to the Department by the appellant vide its letter dated 29.01.2008 and this fact has been considered by the original authority - the assessee has correctly followed the provisions of law and informed the Department and during the relevant time, there was conflicting judgments of the High Court and the Tribunal and therefore there cannot be any allegation of suppression. When there are conflicting judgments on the issue, the extended period is not invokable and that the show-cause notice was beyond the limitation period. The SCN is clearly time barred - appeal allowed - decided in favor of appellant.
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