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2017 (1) TMI 23 - HC - Central ExciseWhether on the facts and circumstances of the case, the CESTAT is correct in holding that the demand raised by the Show Cause Notices dated 06.12.2004 and 07.12.2004 is not barred by limitation under the proviso to Section 11A of the Central Excise Act, 1944? - Cenvat credit on capital goods - Held that: - the appellant-assessee had placed all the relevant material before the authorities as was sufficient for them to ascertain the veracity or otherwise of the claim of the appellant. The officers of the Department failed to examine the admissibility or otherwise of the claim of the assessee and defaced the invoices submitted by the assessee by putting the endorsement “Modvat Credit availed under rule 57” which means that the Department was aware that the assessee had claimed Modvat credit in respect of the capital goods in question - Appeal allowed - decided in favor of the assessee.
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