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2018 (9) TMI 1055 - CESTAT CHENNAITime Limitation - CENVAT credit - duty paying invoices - appellants have availed credit in respect of invoices which have been issued to their previous premises at Pattullous Road, Chennai - Held that:- There is no positive act of suppression unearthed by the Department so as to saddle the appellant with the intention to evade payment of duty by suppression of facts. The credit availed was disclosed in the accounts as well as the ER1 returns filed by them - extended period cannot be invoked - appeal allowed on ground of limitation.
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