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2021 (4) TMI 669 - AT - Central ExciseCENVAT Credit - exempt goods - non-maintenance of separate account of inputs and input services used in manufacturing of exempted as well as dutiable goods - invocation of extended period of limitation or not - Rule 6(3) of Cenvat Credit Rules, 2004 - HELD THAT:- It is fact on record that the appellant is filing ER-1 return regularly showing clearance of impugned goods without payment of duty and without reversal of credit and the show cause notice was issued by invoking the extended period of limitation. Therefore, the extended period of limitation is not invokable in the facts and circumstances of the case. On merits, it is a case that the appellant is manufacturing dutiable goods not exempted goods. Some clearances were exempted from payment of duty by way of Notification No.10/1997 dt.1.3.1997, (amended) to specified buyer of the goods if those buyers fulfil condition of the said notification. Buying goods from the appellant under Notification No.10/1997 dt.1.3.1997 without payment of duty does not change the character of the goods as exempted goods - Rule 6(3) of Cenvat Credit Rules are not applicable to the facts of the present case. Appeal allowed - decided in favor of appellant.
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