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2018 (4) TMI 1014 - AT - Central ExciseCENVAT credit - Diesel Hydraulic Shunting Locomotive - time limitation - Held that: - The appellant have availed the credit in the month of June 2013 and thereafter they intimated to the department regarding the availment of credit on locomotive vide their letter dt. 6.8.2013 thereafter some correspondence were taken place between the department and the appellant - it is clear that they have not suppressed any fact as regard availment of credit of the locomotive therefore department should have issued the show cause notice within normal period of 1 year which the department failed to do so - extended period not invokable - appeal allowed - decided in favor of appellant.
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