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2023 (1) TMI 931 - AT - Central ExciseRecovery of CENVAT Credit - ineligible duty paying documents - recovery sought on the ground that the invoices does not mention credit registration number of the consignee, registration number of the carrier vehicle and delivery of the goods was made at a place other than the factory - time limitation - HELD THAT:- It is undisputed that the goods covered under the invoices were actually received at the Appellant’s factory and those goods were used for manufacture of their final products. It is also undisputed that Excise Duty was paid on those goods which are subject matter of the invoices. In view of the documents submitted by the Appellants, it is found that there is no dispute that the goods have been received in the factory and accordingly the impugned order denying the CENVAT Credit in respect of the invoices is not correct. The substantive benefit cannot be denied on procedural grounds and accordingly the impugned orders cannot be sustained. The Appellants have vehemently fought on the issue of limitation. They pleaded that Show Cause Notice was issued on 01.08.2013 whereas the normal period expired much before that date. Further the Show Cause Notice was issued on the basis of audit of records maintained by the Appellant and therefore extended period cannot be invoked by alleging suppression since they are also submitting/filing the statutory returns on a regular basis. The Department was free to further investigate the matter and issue timely Show Cause Notice. The Appellants have a strong case on limitation and the Show Cause Notice is barred by limitation. Appeal allowed.
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