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2017 (7) TMI 88 - CESTAT NEW DELHIMODVAT credit - Rule 57(1) of erstwhile CCR - Investigations were carried out in the factory premises of the suppliers and it was detected by the Central Excise officers that those suppliers did not have the manufacturing facilities for the last two years - Held that: - the fact of issuance of gate passes by the suppliers and receipt of the same by the appellant were known to the department during the relevant period - the SCN was issued after a lapse of almost three years from the relevant date, is barred by limitation - appeal allowed - decided in favor of appellant.
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