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Revenue's Cenvat Credit demand on cement barred by limitation; failed to justify exclusion from earlier notice.
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....Cenvat Credit - extended period of limitation - The Revenue has failed to establish why the credit availed on cement was not made part of the earlier show-cause notice, when these items were availed during such period also. Therefore, the entire demand is barred by limitation - AT....
TaxTMI
TaxTMI