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2023 (6) TMI 947 - CESTAT KOLKATAClassification of goods - lead acid battery - to be classified under CTH 85414011 of the Central Excise Tariff Act, 1985 or under CTH 85078000 of Central Excise Tariff Act, 1985? - Extended period of Limitation - HELD THAT:- It is clear that the solar battery is cleared by availing benefit of exemption Notification No.6/06 dated 01.03.2006 and the same is declared in their periodical returns filed with the Department and there is no suppression on the part of the appellant. Moreover, in another proceedings against the appellant by the Revenue, initiated proposing that the appellant is not maintaining separate cenvat credit account for input/input services used for manufacture of dutiable as well as exempted goods. As the Revenue itself was under confusion that the solar battery in question was exempted goods, so, it is held that the extended period of limitation is not invokable. Accordingly, the demand pertaining to extended period of limitation is set aside. It is noted that the appellant has already reversed the cenvat credit on input/input services used for manufacture of solar battery, therefore, the appellant is entitled to take the cenvat credit on input/input services used for manufacture of solar battery during the normal period of limitation and accordingly, the duty is payable by the appellant along with interest. In that circumstances, no penalty is imposable. The matter remanded back to the Adjudicating Authority for computation of demand for the normal period of limitation for allowing CENVAT credit on input/input services used for manufacture of solar battery during the normal period of limitation along with interest - appeal allowed by way of remand.
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