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2010 (6) TMI 423 - AT - Central ExciseDemand limitation extended period - Cenvat Credit availed in respect of input services - towards payment of duty on excisable goods manufactured - Revenue stated that availment of credit of input services used at the site of WTG which were installed away from the factory premises of the appellant, was not available - as the electricity so generated from the WTG was not liable to tax Held that: - appellants cannot be alleged to have suppression or mis-stated any fact so as to invoke longer period - penalty cannot be imposed upon the appellant - for the demand is within limitation period matter remanded
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