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Central Excise - Highlights / Catch Notes

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CENVAT Credit - when the adjudicating authorities are having a ...

Central Excise

May 1, 2021

CENVAT Credit - when the adjudicating authorities are having a divergent view, it is found that the extended period of limitation is not invokable in the facts and circumstances of this case. Admittedly, in the case in hand, the show cause notices have been issued by invoking extended period of limitation, therefore, the denial of credit is barred by limitation. - AT

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