TMI Blog2015 (4) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... I hold that show cause notice is barred by limitation also. In these circumstances, impugned order is upheld. - Decided against Revenue. - Appeal No. E/52569/2014-EX(SM) - FINAL ORDER NO. 51613/2015-EX(SM) - Dated:- 30-4-2015 - Shri Ashok Jindal, Member (Judicial) For the Petitioner : Shri V.P. Batra, DR For the Respondent : Shri K.K. Gupta, Advocate ORDER Per Ashok Jindal: The Revenue is in appeal against the order wherein the Ld. Commissioner (A) has set aside the order of adjudication denying Cenvat Credit to the respondent. 2. The facts of the case are that the respondent procured goods during the period 11.08.2006 - 20.09.2006 from M/s Jay Shree Enterprises, first stage dealer who ultimately procured the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (A) who after considering the defence taken by the respondent has dropped the charge against the respondent for availing inadmissible Cenvat Credit on the premises of the invoices issued by M/s. AIP Industries. He also dropped the penalties against Shri Satish Garg, Director and M/s Jay Shree Enterprises. The revenue has not challenged order qua Shri Satish Garg and M/s Jay Shree Enterprises is before me. Revenue is in appeal only against the respondent before me. 4. The Ld. AR submits that in this case M/s. AIP Industries is not having the facility of manufacturing of impugned goods. Therefore, question of delivering the goods does not arise and the proceedings against M/s. AIP Industries have been completed at the adjudication stage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. Moreover, mode of transportation have been mentioned in the invoice. No investigation has been done by the revenue to allege the respondent has not received the goods from M/s Jay Shree Enterprises. As per Rule 9 of Cenvat Credit Rules 2004 the assessee is required to see the name of the manufacturer supplier duty being paid on the goods and same has been transported in proper way to the assessees premises which has not been denied by the Revenue and no other investigation has been conducted by the Revenue and demand has been confirmed by invoking extended period of limitation which is not sustainable. He further submits that Ld. Commissioner (A) has examined the issue in detail and came to the conclusion that allegation against the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved as under: As regrds, appellant no.1 the representative of the appellant during the investigation categorically submitted that they have received the godos along with invoices from appellant no.2 entered them ito their books of records including the gate register, issued for manufacturer of further goods in the factory. Likewise, the appellant no.2 on receipt of the show cause notice filed detailed reply vide their letter dated 03.04.2012 in which they gave complete details about the goods, the mode of transport and also submitted the copies of relevant documents such as consignment notes issued by the transporter, sales tax / vat returns, assessment order from the sales tax department, copies of declaration inform-H and the statem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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