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2014 (12) TMI 1253 - AT - Central ExciseInvokation of extended period of limitation - Cenvat credit - various iron and steel items - used as supporting structurals for fabrication of capital goods - Held that:- demand is clearly barred by limitation. Identical issues stand decided by the Tribunal in number of decisions and it stand held that inasmuch as law was declared subsequently, no malafide can be attributed to the appellant for the purpose of alleging suppression and for invoking the longer period of limitation. As the entire demand is barred by limitation, the impugned order is set aside. - Decided in favour of appellant
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