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2018 (7) TMI 1957 - AT - Central ExciseProject import - CENVAT Credit - time limitation - credit denied on the ground that since the capital goods were imported after 1.3.1997, credit was available only to an extent of 75% of the duty paid as against 100% credit availed - HELD THAT:- Rule 57U of the erstwhile Central Excise Rules, 1944 specifically deals with the eventuality in cases where no return in terms of sub-rule (10) of Rule 57T is filed - In the present case the SCN was issued beyond the period of six months from the relevant date i.e. date of filing of return of November 1997. Hence, the finding of the Commissioner (Appeals) that due date for filing return only is to be taken for computing the period of limitation cannot be faulted with. Appeal dismissed - decided against Revenue.
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