Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2024 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (3) TMI 492 - AT - Central ExciseRecovery of CENVAT Credit already taken - allegation is that the Invoices under which the Cenvat Credit has been taken are not proper documents in terms of Rule 9 & Rule 11 of the Cenvat Credit Rules, 2004 - time limitation - suppression of facts or not - HELD THAT:- Admittedly, there is no dispute that the goods in question have been received by the Appellant and the same have been taken in their Stock Register and have been consumed by them in the factory premises. On going through the endorsed invoices, it is seen that the agent Krishna Chemicals has endorsed to the effect that the entire consignment in respect of the Invoices have been sold to the Appellant. Coming to the Circular issued on 05/05/2015, it is seen that under Para 5 (iii), it has been clarified that when unregistered dealer sells the entire consignment in respect of particular invoice with endorsement to that effect, the recipient would be eligible to take the Cenvat Credit - this Circular has been issued clearly specifying that clarifications are being given after the amendments have been carried out vide Notification No. 08/2015-CE (NT) dated 01/03/2015. Therefore, the Commissioner (Appeals) is correct in taking the stand that the Circular would be effective from 01/03/2015 only cannot be applied retrospectively for the period 2012-13 and 2013-14. However, when compared the amendments carried out under Notification No. 08/2015 and the clarifications given in the Circular, it is found that this Notification No. 8/2015 has not amended any provision with regard to the endorsement to be done by un-registered dealer. Thus, the unregistered dealer Krishna Chemicals has correctly endorsed the invoice and the Appellant has correctly taken the Cenvat Credit. Further, there is no dispute about the goods having been received and used by the Appellants. Therefore, on merits the appeal succeeds. Time Limitation - suppression of facts or not - HELD THAT:- There are force in the arguments of the Learned Advocate that the Appellant has received the goods, taken the same in the stocks and accounted for the same in RG 23A Part I and Part II and also has declared the details in their Monthly ER-1 Returns. Therefore, the Department has not made out any case of suppression against the Appellant. Accordingly, the confirmed demand is required to be aside on account of limitation also. Appeal allowed.
|