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2013 (7) TMI 790 - AT - Central ExciseLimitation – Extended period for issuance of Show- Cause Notice – Held that:- Relying upon the decision of Tribunal in the case of Diamond Cements Ltd. vs. CCE Bhopal [ 2012 (6) TMI 73 - CESTAT, NEW DELHI], when during the relevant period, the decision of the Higher appellate forums were in favour of the assessee, no suppression can be alleged against the assessee - If the expert bodies, judicial as well as quasi judicial, have interpreted the law in favour of the assessee, the assessee cannot be held guilty of any suppression or mis-statement etc., longer period of limitation is not allowed – Barred by limitation – Decided in favor of Assessee. Rule 6(2) of CCR, 2004 – Held that:- Sub-rule (2) of Rule 6 of Cenvat Credit Rules does not require separate maintenance of records in respect of fuel, there is no requirement of proportionate reversal of credit when such fuel is ultimately used in the manufacture of exempted products – This proposition is relied upon based upon the decision by Hon’ble Punjab and Haryana High Court in the case of Commissioner of Central Excise, Ludhiana vs. Nestle India [2009 (8) TMI 510 - PUNJAB & HARYANA HIGH COURT]; Decision of Hon’ble Gujarat High Court in the case of CCE vs. Charak Pharma P. Ltd. [2012 (11) TMI 475 - GUJARAT HIGH COURT ]; Larger Bench of the Tribunal in the case of Gujarat Narmada Fertilizers Co. Ltd. reported in [2006 (12) TMI 9 - CESTAT,MUMBAI] – Decided in favor of Assessee.
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