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2018 (5) TMI 601 - AT - Central ExciseCENVAT credit - appellant had not received the goods of the description mentioned in the duty paying documents of the registered dealers - Held that: - The description given in the registered dealer invoice in the column of manufacturer tallies in the description given in the excise invoice in the registered dealers invoice and the description given in the commercial invoice is in accordance with the purchase order number reflected on all the documents - appellant cannot be put to any further strict proof as to call for the documents received by the dealer from the manufacturer and tally the description mentioned in the invoices raised by the registered dealer etc. - credit allowed. Time Limitation - Held that: - even if the records are audited, audit party will confine its findings to the cenvatable invoice and would not go into the documents like inward register and delivery challan and the audit party presumed that CENVAT invoice would tally with the physical description of the goods. Suffice to say that these findings are not in consonance with the law - extended period cannot be invoked. Appeal allowed - decided in favor of appellant.
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