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2015 (11) TMI 701 - AT - Central ExciseDenial of CENVAT Credit - Capital goods - Held that:- Allegation against the appellant is that they have availed wrong cenvat credit and action of appellant is suppression of facts. In the show cause notice it was mentioned that the availment of cenvat credit on these items has been explained by the appellant with an evidence and was supported by certificate issued by Chartered Engineer for usage of items in capital goods which both the lower authorities have not accepted. From the above, the only inference can easily be drawn that it is appellants case that the impugned items have been used for fabrication of capital goods and to that extent certificate issued by Chartered Engineer was produced which was doubted by both the lower authorities. Therefore, inference of suppression of facts cannot be drawn. Therefore, after relying on the decision of Triveni Engineering & Industries Ltd. (2015 (1) TMI 760 - ALLAHABAD HIGH COURT) I hold that in this case the allegation of suppression of facts is not sustainable against the appellant. Consequently, extended period of limitation is not invokable. - demands against the appellant are barred by limitation. Consequently, impugned order is set aside - Decided in favour of assessee.
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