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2023 (11) TMI 217 - AT - Central ExciseTime Limitation - suppression of facts or not - CENVAT Credit - capital goods used in the captive power plant installed outside the factory - period June 2012 to December 2012 - HELD THAT:- From the correspondence and certificate issued by the Deputy Commissioner of Central Excise-Division-IV, Ahmedabad, it is absolutely clear that the fact about installation of capital goods in the factory premises of Nandan Exim Limited and availment of cenvat credit there on by the Respondent was very much disclosed by the Respondent and was in the knowledge of the department. The appellant also filed their ER-1 return during the relevant period wherein the availment of Cenvat Credit on such capital goods was categorically declared. Therefore, there are no suppression of fact on the part of the Respondent. The adjudicating authority has correctly considered the fact on demand being time barred. Even though there is some discrepancy in the Plot No./ Survey No. in the address, it was categorically declared to the department that the capital goods were installed in the factory of Nandan Exim Limited. On the basis of this Certificate issued by the department, entire facts of availment of credit on capital goods by the respondent, installation of capital goods at the factory premises of Nandan Exim Limited were in the knowledge of the department. On the basis of such information, the department could have conveniently issued the show cause notice if at all they feel any discrepancy to the appellant will within the normal period of one year. However, in respect of credit taken during June 2012 to December 2012, the show cause notice was issued on 31.03.2015 i.e. more than two years after the date of taking credit. There are no hesitation to hold that the demand was wrongly made under the extended period in the show cause notice - the adjudicating authority has rightly dropped the proceedings on limitation. Appeal of Revenue dismissed.
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