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2015 (7) TMI 626 - AT - Central ExciseDenial of CENVAT credit - Goods received from 100% EOU - The Department is of the view that since the goods had been received by the appellant are from a 100% EOU, they were required to determine the quantum of Cenvat credit available to them in terms of the formula prescribed in Rule 3 (7) (a) of the Cenvat Credit Rules, 2004. - Held that:- it is seen that in terms of the Commissioner (Appeals)'s order the appellant were also eligible for cenvat credit of Special Additional Customs Duty (SAD) paid on by the goods, while admittedly, the appellant have not taken the cenvat credit of SAD, and if they are eligible for SAD credit and its quantum is considered, the quantum of excess credit alleged to have been taken may come down, It is also the appellant's plea is that there is no suppression of any facts on their part and hence longer limitation period is not available to the departments. But no findings on this point has been given by the Commissioner (Appeals), probably because the matter was decided ex-parte. In view of this, the impugned order is set aside - Matter remanded back - Decided in favour of assessee.
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