CENVAT Credit on Tippers: Extended Limitation Period Not Applicable Due to Complete, Accurate Returns Filed by Respondent.

CENVAT credit - tippers - extended period of limitation - return has been filed giving complete details of CENVAT credit availed by them on tippers - it was not alleged by the department that the respondent had not given such details or given incorrect details in their ST3 return - extended period of limitation cannot be invoked - AT .....

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