CENVAT Credit Demand on Tippers Time-Barred Due to Lack of Fraudulent Intent; No Suppression or Misstatement Found.

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....CENVAT credit on the tippers - the demand is hit by limitation as there is no suppression, mis-statement of facts with an intention to evade duty, while declaring that they availed the CENVAT credit of Central Excise Duty paid on tippers, compressors and other machineries of motor vehicles - demand hit by limitation.....