Cenvat Credit Allowed on CVD Paid via DEPB; No Suppression of Facts or Extended Limitation Validity.

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....Whether Cenvat credit can be permitted, when CVD is paid using the DEPB? - it cannot be alleged that the appellant indulged in suppression of facts with deliberate intent to avail ineligible Cenvat credit - Demand invoking extended period of limitation not valid - AT....