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2022 (6) TMI 672 - Central Excise
Head Note / Extract:
CENVAT Credit - input - input services - capital goods - invocation of extended period of limitation - rejection of credit on the ground that the concerned invoices appeared to more than one year old on date of taking credit - HELD THAT:- The appellant have maintained regular books of accounts and records in the normal course of business. Further, they have been subjected statutory audit by the department time to time. On such facts and circumstances, the extended period of limitation is not invokable. Appeal allowed - decided in favor of appellant.