Dispute Over Suppression of Facts in Cenvat Credit Claim for Light Diesel Oil, Despite ER-1 Form Limitations.

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....Suppression of fact - cenvat credit LDO - When there is a specific exclusion on availment of input credit, the submission that there was no suppression of this fact just because there was no column in ER-1 or no specific requirement of intimating the department or submitting invoice, is not acceptable - AT....