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2017 (4) TMI 326 - AT - Central ExciseDemand raised by invoking extended period of limitation - It is the case of the Revenue that the appellant undertook certain process, which do not amount to manufacture - Held that: - in terms of Rule 16(1) where the duty paid goods are brought back to any factory for being remade, reconditioned, etc., the assessee shall state the particulars of such receipt in his records and shall be entitled to take Cenvat credit of the duty paid on such goods - the appellants have complied with the said condition. Thereafter, at the time of clearance also, they have cleared the same under proper invoice and on payment of duty. In such situation, to sustain a case for extended period, no element of suppression, fraud, etc., can be established. As such, without going into the merits of the case, the demand is not sustainable on the question of time-bar itself - appeal allowed - decided in favor of appellant.
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