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2018 (1) TMI 202 - AT - Central ExciseCENVAT credit - duty paying invoices - It was alleged that the factory records of the appellant did not show the entry of the transport vehicles mentioned on the respective invoices - Held that: - In the instant case, the issues not merely whether JPPL had paid the duty on these invoices. The issue is whether the goods received by the appellant in the vehicle numbers recorded in the GRN were the same goods on which JPPL had paid the duty. There is no evidence of that. In fact the evidence suggests that the goods received by the appellant and recorded in the GRN was not the same as those cleared by the JPPL, if any, on payment of duty. Extended period of limitation - Held that: - the difference of the vehicle number appearing in GRN of the appellants being different from invoices in all five cases is relevant. The appellants failed to match the number of truck with the number mentioned in the invoice. Thus, it is apparent that the appellants were deliberately involved in the operation and were totally negligent - extended period rightly invoked. Appeal dismissed.
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