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2015 (2) TMI 919 - AT - Central ExciseDenial of CENVAT Credit - CENVAT Credit paid on the Furnace oil used in generation of electricity cleared to other units - Held that:- The present show cause notice dt.10.09.2007 was issued for the period from March 2003 to November 2003. In my considered view, when the demand of duty against the earlier show cause notice was set aside as time barred, thus, the demand of duty for the extended period of limitation, on the same facts in the present show cause notice cannot be sustained. The findings of the Tribunal in the appellant s own case for the earlier period would be squarely applicable in the present case. Hence, demand of CENVAT Credit to the extent of ₹ 11,92,394.00 along with interest and penalty is set aside is barred by limitation. In so far as demand of CENVAT Credit of ₹ 8,158.00 along with interest and penalty is upheld. Penalty imposed on the appellant No.2 cannot be sustained - Following decision of assessee's own previous case [2012 (7) TMI 603 - CESTAT, AHMEDABAD] - Decided in favour of assessee.
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