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    <title>2013 (4) TMI 81 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the disallowance of Cenvat credit, duty demand, and penalty imposed on the appellant for inadmissible credit availed on various items. The extended limitation period under Section 11A of the Central Excise Act was deemed justified due to the appellant&#039;s suppression of material facts to evade excise duty liability. The appellant failed to prove the goods were used for manufacturing final products, leading to the dismissal of the appeal and affirmation of the original decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=221885</link>
      <description>The Tribunal upheld the disallowance of Cenvat credit, duty demand, and penalty imposed on the appellant for inadmissible credit availed on various items. The extended limitation period under Section 11A of the Central Excise Act was deemed justified due to the appellant&#039;s suppression of material facts to evade excise duty liability. The appellant failed to prove the goods were used for manufacturing final products, leading to the dismissal of the appeal and affirmation of the original decision.</description>
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