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2012 (12) TMI 939 - AT - Central ExciseAvailability of cenvat credit - Welding electrodes used in fabrication and installation of capital goods - Bar of limitation - Held that:- show cause notice stand issued on 13.8.08 in respect of credit availed during the period January, 2006 to October 2006. The credit was availed by the appellant by reflecting it in their statutory records and they were filing requisite quarterly returns. It is result of audit objection that show cause notice stand issued by invoking the longer period of limitation. In the absence of any malafide on the part of the appellant, such extended period of limitation cannot be invoked. As such, the demand is barred by limitation - Decided in favour of assessee.
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