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2013 (8) TMI 3 - AT - Central ExciseLimitation - Demand of ineligible cenvat credit – Held that:- Show cause notice dated 01.08.2012 invokes extended period while the appellant has always been intimating the authorities regarding availment of cenvat credit on specific inputs/ capital goods. On perusal of the sample return produced by the learned counsel, appellant have intimated the department about the Chapter sub-heading numbers which are mentioned in the invoices along with invoice numbers. The impugned order to the extent it confirms demand prior to 01.06.2011 is hit by limitation – Decided in favor of Assessee.
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