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2019 (4) TMI 1000 - HC - Central ExciseCENVAT Credit - capital goods used exclusively in manufacture of exempted goods - Area based exemption availed by the appellant - Rule 6(4) of the Cenvat Credit Rules - extended period of Limitation - HELD THAT:- The assessee did not declare all the particulars to the department on the ground that, since the exemption notification was inapplicable on the date of receipt of the goods by the assessee, they were entitled to claim the benefit of Cenvat credit - The bonafide belief of the assessee, that they were not liable to pay duty, would not, by itself and without anything more, amount to fraud or collusion or wilful mis-statement or suppression of facts or contravention of the provisions of the Act or the Rules with intention to evade payment of duty. The extended period of limitation would apply only to cases where the adjudicating authority has put the assessee on notice of its falling within any one of the clauses (a) to (e) of Section 11A(4) - In the present case that was not done and, consequently, the extended period of limitation is not available to assess the assessee to excise duty. The order-in-original, passed by the adjudicating authority, was beyond the period of limitation. Appeal dismissed - decided against Revenue.
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