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2017 (12) TMI 698 - AT - Central ExciseCENVAT credit - fake invoices - it was alleged that appellant have not received the goods from M/s V.N. Impex, but availed credit only on the basis of invoices - Held that: - the Appellant even though claimed in their letter 12.3.2009, that goods have been utilized, they could not produce investigation report conducted by the Range Supdt. way back in 2006. This aspect should be addressed by the adjudicating authority - The Appellant further claimed that the demand notice was received on 5.2.2010 for the period January 2005 to February 2005, a part of it being more than 5 years, hence, barred by limitation; this aspect also needs to be scrutinized - appeal allowed by way of remand.
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