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2019 (4) TMI 121 - AT - Central ExciseCENVAT Credit - credit availed on the strength of bills of entry where CVD has been paid by using DEPB scrips issued prior to 01.09.2004 - extended period of limitation - Held that:- The issue has been decided in the case of KAMANI OIL INDUSTRIES VERSUS COMMISSIONER OF CENTRAL EXCISE, MUMBAI-II [2017 (12) TMI 161 - CESTAT MUMBAI], where it was held that the larger period cannot be invoked in case of bonafide belief on issue involved as it was disputed - the appellant would be entitled to benefit of limitation on this issue. CENVAT Credit - clearance of capital goods on which credit has been taken as waste and scrap for the period up to October 2008 - Held that:- It is seen that prior to 01.04.2012, there was no specific provision requiring reversal of Cenvat credit of capital goods, if not removed as such. Consequently, the demand on this count cannot be sustained - reliance also placed in the case of PARIKH PACKAGING PVT. LTD. VERSUS C.C.E. AHMEDABAD-I [2019 (2) TMI 1417 - CESTAT AHMEDABAD] - demand do not sustain. CENVAT Credit - Goods Transport Agency services availed for movement of goods beyond the place of removal - Held that:- The Hon'ble Apex Court in the case of Vasavadatta Cement Limited [2018 (3) TMI 993 - SUPREME COURT] has clarified that the credit would be admissible for the period up to March 2008 in view of the definition of input service at the material time - The appellant are not contesting the demand after March 2008. Demand for the said period is therefore confirmed. The matter is remanded to the Adjudicating Authority for re-quantification of the demand.
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