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2017 (11) TMI 283 - AT - Central ExciseCENVAT credit - credit availed on the strength of CHA invoice - For some bills of CHA in respect of Ahmednagar factory, credit was availed by Kanjur Marg factory wrongly - Held that: - If the data of the duty payment at Ahmednagar unit suggests that they were paying excise duty in cash, and were able to exhaust entire cenvat credit then the appellants plea would carry weight. However, if the same cannot be established then the innocence pleaded by the appellants cannot be taken on face value. In these circumstances, insofar as the issue relates to credit taken by the Kanjur Marg unit in respect of service availed in Ahmednagar unit is concerned, the issue of limitation and penalty is set aside and the matter is remanded to the original adjudicating authority to ascertain if the innocence pleaded by the appellants is justified by examining the data of duty paying and the cenvat credit availability at Ahmednagar unit - matter on remand. CENVAT credit - invoices issued in the name of CHA for the service availed by CHA in respect of imports made by them during the CHA - Held that: - From the documents presented it is seen that the said documents are not addressed to the appellants. In few documents the name of appellant appears as consignee - The invoice, bills, challan etc. issued by different agency have not been produced before the Tribunal also and In these circumstances, credit of the said service received by the CHA and which are claimed to have been received in relation to appellants consignment cannot be permitted - appeal dismissed. Extended period of limitation - Held that: - it is seen that the appellants have taken cenvat credit without the strength of any duty paying document in their name. In these circumstances, the invocation of extended period of limitation and imposition of penalty is fully justified. Appeal allowed in part.
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