Appellants' CENVAT Credit Claim on VAT and Personal Calls Rejected Due to Lack of Documents; Dismissed on Limitation Grounds.

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....CENVAT credit - appellants have availed CENVAT credit on VAT and also on the personal telephone calls used by employees - no documents have been furnished at all. The appellants, therefore, have no case on merits - However, demand set aside on the ground of period of limitation - AT....