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2016 (8) TMI 538 - AT - Central ExciseDemand - irregular Cenvat credit on Cement - Period of limitation - Held that:- it can be safely inferred that department was well aware of the credit availed on cement at the time of issuance of the earlier show-cause notice itself. As already mentioned earlier, the period of the earlier show-cause notice and the show-cause notice pertaining to this appeal are overlapping. The dates of the invoices of cement also fall in these overlapping periods. When the demand of part of the items of the subject period is hit by limitation unless there is some cogent evidence to establish willful suppression, regarding the cement items, the entire demand would be time barred. The contention of the department that credit availed on cement came to light only in audit is not tenable. The Revenue has failed to establish why the credit availed on cement was not made part of the earlier show-cause notice, when these items were availed during such period also. Therefore, the entire demand is barred by limitation - Decided in favour of appellant with consequential relief
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