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2010 (12) TMI 593 - HC - Central ExciseCenvat credit - Limitation - Whether the CESTAT was right in rejecting the appeal on merits by denying the credit on LDO used as fuel for generation of steam part of which was cleared to the sister concern for use in the manufacture of dutiable final products - Hence, identical issue had been considered by the Tribunal in the case of[2007 -TMI - 1589 - SUPREME COURT OF INDIA],had denied the benefit - However, the Tribunal had held that the demand raised after the normal period of 6 months was barred by limitation - Tribunal has decided the appeal of the assessee only on the question of invocation of the larger period of limitation - Once the appellant has not contested the matter on merits before the Tribunal, needless to state that it is not open for the appellant to raise the same before this Court. - Decided against the assessee.
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