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2018 (5) TMI 1116 - AT - Central ExciseCENVAT credit - Unit-I had taken credit on the basis of the invoices of the suppliers which were issued in the name of their Unit-II - It appeared to Revenue that Unit-I and Unit-II are different taxable entities and as such the taking of such credit was objected to by the Revenue - extended period of limitation - Held that: - only dispute is regarding the mentioning of the Unit-I or Unit-II on the invoice and that taking of credit by the other unit. Such error appears to be by way of clerical error calling for no adverse inference. The SCN issued admittedly after more than 12(twelve) months invoking extended period of limitation is time barred as the conditions prescribed for invoking extended period are not available in this case. Appeal allowed - decided in favor of appellant.
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