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2019 (5) TMI 1456 - CESTAT ALLAHABADCaptive consumption - N/N. 67/1995-CE - Time limitation - HELD THAT:- The appellants have manufactured trolleys which were being used by them for packing of various motor vehicle parts for further transportation. As such, the trolleys crossed the factory gate and were cleared by the appellant. In such a scenario, it cannot be said that the same were captively consumed and were exempted under Notification No.67/1995-CE. Time Limitation - HELD THAT:- In the absence of any evidence to the contrary, no malafide can be attributed to them. As such, we hold that the extended period of limitation would not be available to the revenue - we set aside that part of the demand which is hit by the bar of limitation, being beyond the normal period and direct the Original Adjudicating Authority to re-quantify the demand falling within the limitation period only in respect of trolleys manufactured by them. The appellant’s plea is that they would be entitled to Cenvat credit of duty paid on the inputs used in the manufacture of the said trolleys. The appellant is at liberty to substantiate the plea by production of evidences before the Original Adjudicating Authority to whom the matter is being remanded for re-quantification of demand falling within the limitation period. Penalty - HELD THAT:- It is already held that there is no malafide on the assessee’s part, there are no reasons to impose penalty upon him - penalty set aside. Appeal allowed by way of remand.
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