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2015 (11) TMI 248 - AT - Central ExciseDenial of CENVAT Credit - appellant had availed Cenvat credit on invalid documents - Held that:- Adjudicating Authority has come to a conclusion that extended period can be invoked by observing that the appellant had not informed the department of availment of Cenvat credit despite being in knowledge that they are not eligible for availment of such Cenvat credit. I find that the Adjudicating Authority's findings are misdirected on the limitation issue, inasmuch the Cenvat credit was availed during the period March to November 2005, and show-cause notice is issued in October 2007, it is almost beyond two years - Appellant had been filing their returns regularly with the authorities and said returns indicated the Cenvat credit availed by them. It is also brought on record that earlier audit of the appellant was conducted by the authorities and audit report was forwarded to the appellant on 28.03.2006 wherein this point was raised and appellant vide their letter dated 28.05.2006 specifically explained the reasons of their availment of Cenvat credit. There was no further correspondence between the assessee and the department on this, and directly a show-cause notice was issued by invoking the extended period. - invocation of the extended period in these circumstances, is incorrect as I find that covering letter vide which monthly returns were filed with the authorities indicated copies of RG23A part I and II as enclosures. In my view, in the facts of this case, the invocation of the extended period for demanding the Cenvat credit as being suppressed is incorrect. - Decided in favour of assessee.
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