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CENVAT Credit Demand Overturned: No Manufacturing Process Involved, Extended Limitation Period Invalid.

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....Demand of CENVAT Credit by invoking extended period of limitation since process is not amount to manufacture - the erroneous payment of the appellant made as central excise duty was not detected by the department despite the appellant disclosing in their returns the details which they were mandatorily required to disclose. - Demand set aside.....

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CENVAT Credit Demand Overturned: No Manufacturing Process Involved, Extended Limitation Period Invalid.