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2018 (3) TMI 1045 - AT - Central ExciseTime limitation - CENVAT credit - duty paying documents - credit availed on the basis of dealer's invoices issued by one M/s Alakh Poly films - Held that: - It is on records that main appellant had during relevant period had filed monthly returns to the jurisdictional authorities also no query were raised - This filing of returns being undisputed, the decision in the case of Prayagraj Dyeing & Printing Mills Pvt. Ltd [2013 (5) TMI 705 - GUJARAT HIGH COURT] would apply, where it was held that Cenvat Credit availed and if returns are filed demand cannot be issued by invoking extended period - appeal allowed - decided in favor of appellant.
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