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2015 (6) TMI 403 - AT - Central ExciseInvocation of extended period of limitation - Revenue neutrality - whether the extended period of limitation under proviso to Section 11A of the Central Excise Act, 1944 is applicable and whether the demand within the period of limitation is demandable from the Appellant in view of the doctrine of revenue neutrality - Held that:- CENVAT Credit by the DTA unit is not required to be reversed/paid when the inputs are cleared under CT-3 certificate by DTA unit to a 100% EOU. - demand has been held to be not sustainable on account of revenue neutrality by relying upon the judgment in the case of Commissioner, C.Ex. & Cus, Vadodara Vs Narmada Chematur Pharmaceuticals Ltd [2004 (12) TMI 93 - SUPREME COURT OF INDIA] and Commissioner of C.Ex., Pune Vs Coca Cola India Pvt.Ltd [2007 (4) TMI 17 - SUPREME COURT OF INDIA]. It is observed from the above case laws decided by the Hon ble Apex Court that it is not clear whether the extended period was invokable in these cases. It is further observed from the provisions of Rule 9(1)(b) of CENVAT Credit Rules, 2004 that CENVAT Credit is not admissible on a supplementary invoices where non-levy or short levy takes place on account of reason of fraud, collusion, or any willful mis-statement or suppression of facts. In case, the extended period is held to be invokable, then the recipient of the inputs will not be eligible for CENVAT Credit and in such a situation, it will not be the case of revenue neutrality. - Decided in favour of assessee.
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