Utlization of CENVAT Credit - Period of limitation - Timely ...
Central Excise
July 24, 2020
Utlization of CENVAT Credit - Period of limitation - Timely scrutiny of Returns by the Department would have shown that there is huge accumulated credit; Department was free to further investigate the matter and issue timely SCN. In view of the same, the appellants have a strong case on limitation and the SCN is barred by limitation. - AT
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