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2014 (6) TMI 238 - AT - Central ExciseDenial of CENVAT Credit - Revenue denied the credit on the sole ground that there is no evidence of transportation of the goods from the premises of M/s Tata Motors to the appellant premises - Suo moto Credit - Revenue contends that refund claim should have been filed instead of availing Suo moto credit - Bar of limitation - Held that:- demand stands raised on the scrutiny of the appellant’s statutory documents itself, which shows that everything was recorded and there cannot be any mala fide. The appellants have also reflected the availment of the credit in their returns filed for the relevant period 2007-2008. Inasmuch as the re-entry was made in December 2007 and the notice stands issued on 8.3.2010 - Demand barred by limitation - Decided in favour of assessee.
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