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2019 (1) TMI 1426 - AT - Central ExciseCENVAT Credit - invoices were more than one year old - time limit for issuance of invoice - Held that:- The SCN has alleged that the cenvat credit has wrongly been taken by the appellant on the ground that invoices were more than one year old. Limitation of one year for availing credit from the date of invoice came into statute only in the year 2015. It was vide Notification No. 21/14 dated 01.09.2014 that the limitation period of six months was introduced into statute for the impugned periods. This observation is a definite ground to hold that SCN has been issued based on wrong facts. Since SCN is the foundation of the Revenue case, the adjudication cannot sustain where SCN is issued on wrong facts. Confirmation of demand only for want of the requisite documents - Held that:- The only relevant document for the purpose is the invoice. Apparently and admittedly, four of the impugned invoices are very much recorded in Annexure A of the SCN itself. Perusal of the individual invoice reflects the clear mention of material also being received on the date of invoice itself. All the four invoices are issued prior 01.09.2014 i.e. prior date when for the first time the concept of limitation for availing credit was introduced - order set aside. Appeal allowed - decided in favor of appellant.
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