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2015 (3) TMI 174 - AT - Central ExciseReversal of CENVAT Credit - Credit mistakenly taken by head office - Held that:- Goods were received by the appellant directly whereas the credit was wrongly availed by the Head office and the said mistake was subsequently rectified by issuance of reverse invoices on the basis of which the present appellant took credit, I also note that the credit was availed in March 97 and was duly reflected by the appellant in their Return filed for the said period. The Show Cause Notice stands issued on 04.02.2002 i.e. beyond the normal period of limitation. The appellant has also filed the reconciliation statement on record and the Revenue is not disputing the fact of the goods having reached the Gurgaon Factory directly. In such a scenario, the non-following of the procedure by itself cannot be held to be a ground for denial of credit. Accordingly, I set aside the impugned order on merits as also on limitation - Decided in favour of assesse.
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