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2016 (7) TMI 1107 - AT - Central ExciseRemoval of goods as such - Demand of duty under Rule 3 (5) and Rule 3(5A) of Cenvat Credit Rules, 2004 - Held that:- The provisions of rule 3 (5A) read with Rule 3 (5) are not applicable in view of the categorical assertion of the appellant that no Cenvat credit was availed, which fact is further corroborated by the memorandum of purchase of 1997. Also hold that the extended period of limitation is not invokable as no case of any suppression or misconduct is made out on the part of the appellant. Thus, the appeal is allowed with consequential benefits in accordance with law.
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