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2018 (4) TMI 353 - AT - Central ExciseCENVAT/MODVAT Credit - machines transferred to appellant - time limitation - section 11 A of the CEA 1944 - Held that: - the said goods had been transferred on 8th July, 2007 whereas show cause notice was issued on 3rd August, 2012 which is in absence of any allegation that the enumerated elements for invoking the extended period - demand barred by limitation - appeal allowed - decided in favor of appellant.
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