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2012 (5) TMI 353 - AT - Central ExciseCenvat credit - wrongly taken Cenvat credit - department was of the view the credit on the basis of endorsed invoices/bill of entry is not correct – Held that:- Cenvat credit in respect of capital goods which are alleged to have been used exclusively for manufacture of the goods on job work basis, which were cleared at nil rate of duty, since the appellant during that period were regularly filing the ER-1 returns and the fact of clearance of goods without payment of duty under job work challan under Notification No. 214/86-C.E., was known to the department, it is difficult to accept the department’s contention that the relevant information with regard to availment of the capital goods Cenvat credit was deliberately suppressed by the appellant, show cause notice is time barred and as such the Commissioner (Appeals)’s order upholding the Cenvat credit demand is not sustainable, appeal is allowed
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