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2016 (12) TMI 1318 - CESTAT ALLAHABADCenvat credit - irregular availment - Time limitation - Rule 3 of CCR, 2002/04 - Held that: - all the transactions were duly recorded in the Books of Accounts already maintained and the appellant having cooperated with the Revenue both at the time of audit as well as in response to further query being made and the categorical stand taken as early as in December, 2005, the whole demand is barred by limitation, and extended period of limitation is not invokable under the facts and circumstances - Appeal allowed - decided in favor of the assessee.
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