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2013 (10) TMI 716 - CESTAT AHMEDABADExtended Period of Limitation – ineligible availment of cenvat credit of NCCD credit on the captive consumption of POY yarn - Waiver of Pre-deposit - Held that:- Following MODERN PETROFILS Versus COMMISSIONER OF CENTRAL EXCISE, VADODARA [2010 (259) E.L.T. 411 (Tri. - Ahmd.)] - The period involved is December 2005 to March 2006 and the show cause notice was issued by invoking extended period - When department was aware of violation of procedure in availment of cenvat credit by the assessee for the period March 2003 to July 2004, we are unable to understand why the department did not issue a show cause notice for the subsequent period within the period of limitation - prima facie the extended period cannot be invoked in the case - the appellant has made out a case for the waiver of pre-deposit of amounts involved only on the ground of limitation - pre-deposit of amounts involved is allowed to be waived – Stay granted.
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