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2008 (4) TMI 145 - CESTAT, AHMEDABADCredit cannot be disallowed without issue of show cause notice and there is no time limit for taking credit on capital goods – finding of commissioner that in view of voluntary reversal, there was no need to issue SCN, is not acceptable - proper procedure for the department to follow was to issue show cause notice and after considering the reply of the appellant pass a speaking order - matter remanded for deciding the availability of credit on merits
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