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2023 (4) TMI 915 - CESTAT AHMEDABADCenvat credit reversed - imposition of penalty - capital goods were used for manufacture of goods by the appellant - availment of cenvat credit by Unit-II - Extended period of limitation - HELD THAT:- The credit reversal on which has been demanded has already been reversed by the appellant and subsequently availed in Unit-I. The admissibility of said credit in Unit-I has already been decided by Tribunal in M/S EIMCO ELECON INDIA LTD. VERSUS C.C.E. & S.T. -VADODARA-I [2019 (1) TMI 173 - CESTAT AHMEDABAD] where it was held that In the instant case, before availing the cenvat credit the appellant had applied for common registration and it is seen that no response was given by the Revenue on the application for common registration made by the appellant. The said application was neither accepted nor rejected. In these circumstances, it is apparent that the appellant had sought to follow all the requirements of the cenvat credit Rules, before availing the cenvat credit. Extended period of limitation - HELD THAT:- It is also noticed that show cause notice has been issued more than 5 years after the availment of credit and therefore, is clearly beyond the limitation. Taking note of the fact that the said credit has already been reversed, there are no merit in the order, the same is set aside - appeal allowed.
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