Extended period of limitation cannot be invoked if facts were known to Revenue

Eimco Elecon India Limited Vs C.C. E. & S.T. – Vadodara (CESTAT Ahmedabad) Learned Counsel for the appellant pointed out that the issue regarding availment of cenvat credit in respect of the same imported goods has been decided by the Tribunal vide Order No. A/10006/2019 dated 02.01.2019. He pointed out that the said order relates to the credit availed by main unit on 31.12.2007. Learned Counsel pointed out that the present issue relates to the availment of cenvat credit by Unit-II on 28.04.2007. Learned counsel argued that it is not in dispute that the said capital goods were used for m...