TMI Blog2016 (3) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the requirement of Rule 9 of the Cenvat Credit Rules 2004, in my opinion, has been complied with for the purpose of cenvat benefit. Since the duty paid character is not under dispute, it cannot be said that taking of cenvat credit on the basis of photocopy of the invoice is attributable to fraud, collusion, suppression of facts with intent to evade payment of duty. Thus, SCN in this case should be confined to a period of one year from the relevant date. Since, cenvat credit in the present case has been taken in the month of April 2006 and the SCN was issued on 19.02.2009, I am of the view that the same is barred by limitation of time. Since the SCN has been issued beyond the period of one year, I am of the opinion that proceedings ini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication order dated 23.03.2011, the Revenue has preferred appeal before the Ld. Commissioner (Appeals), which was disposed of vide the impugned order dated 06.03.2013 in denying the cenvat benefit to the Respondent (the Appellant herein). Denial of cenvat benefit and confirmation of the penalty amount is the subject matter of present dispute before the Tribunal. 2. Sh. O.P. Agarwal, the Ld. Consultant appearing for the Appellant submits that upon verification of the books of accounts, since the adjudicating authority has held that duty has been paid on the disputed invoice and the goods covered under the invoice has been received in the factory of the appellant for the intended purpose, the allegation of suppression, misstatement, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t prescribed as a valid document under Rule 11 of the Central Excise Rules 2002. However, upon verification of the books of accounts maintained by the appellant, since the original authority has held that the goods covered under the disputed invoice has suffered duty and the goods have been received in the factory for use in or in relation to manufacture of the final product, the requirement of Rule 9 of the Cenvat Credit Rules 2004, in my opinion, has been complied with for the purpose of cenvat benefit. Since the duty paid character is not under dispute, it cannot be said that taking of cenvat credit on the basis of photocopy of the invoice is attributable to fraud, collusion, suppression of facts with intent to evade payment of duty. Thu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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