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2018 (2) TMI 723 - AT - Central ExciseCENVAT credit - Electricity consumed by them captively for the manufacture of their final dutiable product - extended period of limitation - Held that: - demand is barred by limitation as no ground is raised by the Adjudicating Authority for invoking the longer period. On merits also, the Hon’ble Chhattisgarh High Court in the case of UNION OF INDIA Versus HEG LTD. [2009 (11) TMI 648 - CHHATTISGARH HIGH COURT] held that an asessee would be entitled to the credit of duty paid on such capital goods. Appeal allowed - decided in favor of appellant.
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