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2018 (2) TMI 375 - AT - Central ExciseExtended period of limitation - CENVAT credit - input service - outward transportation/freight incurred - Held that: - the issue herein is wholly interpretational as held by the learned Commissioner (Appeals) - in several judgments of this Tribunal, it have been held that prior to the amendment in the year 2008, in the definition of input in Rule 2(l) of CCR, Cenvat Credit was available on the outward transportation, wherein the place of removal was the factory gate. The SCN have been issued for the period January, 2005 to August, 2006 on 19 October, 2007 which is clearly beyond 12 months from 10 September, 2006 (date of filing return) - The SCN issued invoking the extended period of limitation is bad and the same is not sustainable - appeal allowed - decided in favor of appellant.
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