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2019 (3) TMI 945 - AT - Central ExciseCENVAT Credit - duty paying documents - credit availed on supplementary invoices issued by IOCL, Trombay, Mumbai with reference to the original invoices on which the credit was already availed - case of the department is that, there is no provision in Cenvat Credit Rules to issue supplementary invoices in respect of inputs cleared as such - Time Limitation - Held that:- The appellant initially availed the credit on the original invoices and the supplementary invoices, corresponding to the said original invoices on which the credit was taken, were issued by their own another unit. There is no dispute about the payment of duty on which the Cenvat credit was taken. It is also a fact that appellant is a public sector undertaking therefore, there is no question of malafide intention to evade payment of duty and wrong availment of credit. Accordingly, extended period of limitation cannot be invoked as provided under Section 11A of Central Excise Act, 1944. Accordingly, the demand is clearly time-barred, and is set aside. Appeal allowed - decided in favor of appellant.
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