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2018 (2) TMI 1555 - AT - Central ExciseCENVAT credit - SCN has been issued on the ground that the appellants have availed irregular Cenvat credit on the basis of invoices issued by the first stage dealer M/s Regal Metal and Ferro Alloys, Karampura, Delhi - Held that: - the dealer supplied the different material to the Noticee on which the amount of duty had not been paid. When the duty had not been paid on the said material, the recipient of the goods i.e. Noticee was not allowed to take CENVAT Credit is respect of the goods on which no duty was paid. Thus, it is found that the Noticee had indulged in the wrong availment of CENVAT Credit with the connivance of the dealer for the different goods on which no duty was paid by the manufacturer/supplier. Extended period of limitation - Held that: - the appellants had clearly suppressed the facts, which came to light only during the investigation - Once there is element of suppression, the Department is well within its powers to issue a show cause notice within 5 years of the relevant date i.e. filing of return of March, 2007 - extended period of limitation has been correctly applied. Appeal dismissed - decided against Appellant.
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