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2017 (1) TMI 423 - AT - Central ExciseCENVAT credit - goods procured from 100% EOU - extended period of limitation - Held that: - The duty has been paid by the respondent and as per Rule 3 of the Cenvat Credit Rules, 2004, the respondent is entitled to take Cenvat credit thereon. Extended period of limitation invoked - there was no mala fide intention to take Cenvat credit by the respondent - appeal barred by limitation. Appeal dismissed - decided against Revenue.
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