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2021 (11) TMI 730 - CESTAT NEW DELHIArea Based Exemption - availment of inadmissible cenvat credit (on inputs) on improper and inadmissible documents - extended period of limitation - HELD THAT:- The disallowance under each of the annexures to the show cause, is of similar nature. Further, from the demonstration made by the counsel for the appellant, it is satisfying that this is a case of only clerical error and the appellant’s Plant No.9 has received the inputs in question, making the proper entries in the records and have further made the payments through its bank accounts. It is also found that there is no other allegation as to diversion of raw materials or of any fraudulent activity on the part of the appellant. Extended period of limitation - HELD THAT:- The extended period of limitation is not available to the Revenue. Further, cenvat credit in dispute is allowable to the appellant/assessee. Appeal allowed -
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