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2018 (7) TMI 770 - AT - Central Excise100% EOU - CENVAT credit - furnace oil used in generation of steam, part of which transferred to unit-II - whether CENVAT Credit availed on the furnace oil used in generation of steam, attributable to the portion transferred to unit-II, is admissible to credit at unit-I or otherwise? - Held that:- There are conflicting views on the subject on the admissibility of CENVAT Credit availed on furnace oil used in generation of steam in one Unit, when a portion of it transferred to another unit situated in the same plot - However, the ratio laid down in Sintax Industries’s case[2013 (6) TMI 178 - GUJARAT HIGH COURT], followed, where it was held that proportionate Cenvat Credit on furnace oil, to the extent wheeled out is not admissible - the appellant are not eligible to proportionate credit availed on furnace oil, attributable to generation of steam, wheeled out to their unit-II, instead of being captively consumed in Unit-I - CENVAT Credit not allowed. Extended period of limitation - Held that:- Extended period of limitation cannot be invoked in the present case for the simple reason that there are conflicting views available on the subject and also all the facts have been disclosed by the appellant to the department through their ER-2 Returns filed with the department. Appeal allowed - decided in favor of appellant.
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