2015 (10) TMI 1195

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..... od of limitation would not be invoked. - I set-aside the demand of Cenvat Credit alongwith interest as barred by limitation - Decided in favour of assessee. - Appeal No : E/74/2012 - Order No. A/10740 / 2015 - Dated:- 1-6-2015 - Mr. P.K. Das, J. For The Appellant : Shri Motibhai A. Patel, Advocate For The Respondent : Shri K. Shiv Kumar, Authorised Representative Per: P.K. Das .....

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..... There is no doubt and it is a fact that the said notice has wrongly availed Cenvat Credit of ₹ 4,47,180/- on invoices issued by M/s. Regal Metals Ferro Alloys, New Delhi on purchase of Steel Rods. However, it is also a fact that the goods (inputs) on which the Cenvat Credit had been availed were actually received by the said noticee; the same had been used in the manufacture of finished g .....

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..... rer and the supplier is the same i.e. 7227.90 and as such, there was no reason for them to believe that the description as given in the manufacturer s invoice and the supplier s invoice could be different. 5. After going through the above findings of the Adjudicating Authority, it is clearly evident that there was no suppression of fact with intent to evade payment of duty on the part of the a .....

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