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2019 (5) TMI 506 - CESTAT AHMEDABADCENVAT Credit - exemption under N/N. 29/2004-CE as well as 30/2004-CE both dated 09.07.2004 availed by appellant - the department’s case is that the capital goods were used exclusively for manufacture of exempted goods, therefore the credit is not admissible - Rule 6(4) of Cenvat Credit Rules, 2004 - Extended period of limitation - HELD THAT:- The appellant in their ER-1 return have been clearly declaring the claim of exemption Notification No. 29/2004-CE as well as 30/2004-CE at the same time they were availing the cenvat credit on the capital goods. It is also observed in the ER-1 return that though the appellant was showing the availment of cenvat credit but were not paying excise duty for the reason that the goods were cleared under exemption notification No. 30/04-CE, therefore, relevant fact that the appellant in one hand availing the exemption notification 30/04-CE and on other hand availing the cenvat credit on capital goods were very much declared in the ER-1 return, therefore, there is no intention coming out from the ER-1 return that the appellant intend to evade any payment of duty, therefore, the entire demand raised for extended period will not sustain on the ground of limitation as the SCN for the period April 2004 to December 2004 was issued much after one year i.e. 01.01.2009. Since the demand is hit by limitation, the merits of the case not addressed - appeal allowed on the ground of limitation.
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