2017 (10) TMI 262

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....spondent(s): Shri N Satwani, Authorised Representative ORDER Per : Dr D.M. Misra Heard both sides. 2. This appeal is filed against OIA-VAD-EXCUS-001-APP-631-14-15 dt 07/01/2015 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) -VADODARA-I. 3. The brief facts of the case are that the appellant had availed Cenvat Credit on various Capital Goods during the....

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....Advocate for the appellant submits that extended period of limitation cannot be invoked in the present case in as much as no fact was suppressed from the knowledge of the Dept. and the capital goods shifted to their Registered Unit III, which is exclusively engaged in the job work for the main unit. It is his contention that the Unit No III is a part and parcel of the main Unit and the capital goo....

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....imation to the Dept., involves suppression of fact therefore, invoking larger period of limitation in confirming the demand and also imposition of penalty justified. 6. I find that the appellant had reversed the entire credit availed subsequently alongwith interest and it is not in depute that the appellants main Unit had availed the credit on the capital goods and transferred some of the capit....