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2009 (1) TMI 165 - AT - Central ExciseIrregular use of Cenvat credit - Appellant removed imported capital goods as such and paid excise duty on the capital goods using Cenvat credit - lower authorities found that excise duty was paid using credit wrongly to transfer the same to its sister unit - appellants submitted that the demand was time-barred - as the monthly return had been filed for clearances of excisable goods and use of Cenvat credit for the month April 2003 in time, the appellants had kept the department informed of the impugned clearance - contention accepted - demand raised in 2005 is held as time barred
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