Adjudicating Authority Dismisses Extended Period Demand After CERA Audit Raises No Objections to CENVAT Credit Records.

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....CENVAT Credit - inputs - It is clear that CERA Audit has conducted audit of records of the appellant including the Cenvat credit record and no objection was raised - Adjudicating Authority has rightly set-aside the demand for the extended period for which the audit was conducted.....