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2019 (2) TMI 339 - AT - Central ExciseRectification of Mistake - it is alleged that plea of limitation is not considered - issue pertained to wrong availment of CENVAT credit - Held that:- Any submission made to the effect that all the details had been placed on record before the central excise/ service tax authorities would not come to their assistance in support of their plea against recovery owing to limitation of time prescribed in section 11A of Central Excise Act, 1944. With the finding that the applicants were ineligible for the CENVAT credit, it would be improper to permit utilization of the CENVAT credit. Hence the aspect of limitation was rightly not required to be considered - application dismissed.
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