Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 162 - CESTAT NEW DELHICenvat credit availed on the basis of annexures only and not the invoices - Held that:- Appellant had produced copies of invoices issued by their Ponda unit as also copies of the invoices issued by Puttur unit, copies of annexures and RG-23D. All these invoices which accompanied the annexures are covering the goods mentioned in the annexures. The lower authorities have restricted the same on the sole ground that annexures are not certified documents for availment of credit. No merits in the above reasoning of the authorities as the goods mentioned in the annexures are duly accompanied with the invoices issued by the manufacturing units indicating payment of duty on the same very goods. The possibility of misuse of the same by any other person cannot be made a ground for denial of credit to the appellant when the duty paid character of the goods stands established and receipt by the dealer stands established. Thus denial of credit is not in accordance with the law. Invoking longer period of limitation - Held that:- The demand pertains to the period April 01 to March 04 whereas the show cause notice was issued on 9-11-2005, i.e., beyond the period of limitation. The appellant has been filing quarterly returns along with copies of RG-23D registers. Thus when the credit was availed by the appellant was being reflected by them in their RG-23D register and the same document was being annexed with the quarterly returns being filed by them, it is hard to arrive at a conclusion that appellant was having any mala fide suppression or mis-statement - no intent to evade duty - demand having been raised by invoking longer period of limitation is barred by limitation - in favour of assessee.
|