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    <title>2021 (8) TMI 166 - CESTAT BANGALORE</title>
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    <description>The Tribunal held that the extended period of limitation could not be invoked, and the demand for CENVAT credit was limited to the normal period. The case was remanded for quantification of the demand for the normal period, with directions to adjust if the appellant had already reversed the credit. Interest and penalties for the extended period were set aside, and the appeals were partly allowed, confirming the demand only for the normal period.</description>
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      <link>https://www.taxtmi.com/caselaws?id=410588</link>
      <description>The Tribunal held that the extended period of limitation could not be invoked, and the demand for CENVAT credit was limited to the normal period. The case was remanded for quantification of the demand for the normal period, with directions to adjust if the appellant had already reversed the credit. Interest and penalties for the extended period were set aside, and the appeals were partly allowed, confirming the demand only for the normal period.</description>
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