TMI Blog2018 (12) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... x as accounted for in the books and accounts, then the Dy/ Asst. Commissioner may allow the Cenvat Credit. Hon’ble Supreme Court, Hon’ble High Courts and the Tribunal have consistently held that when it has been established beyond doubt that the duty stood paid on the goods and the goods were received by the assessee, denial of credit on the procedural irregularity would not be justified. Credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. ST/75345/2018 - FO/76525/2018 - Dated:- 2-8-2018 - SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL) Shri Sandeep Agarwal, Advocate for the Appellant (s) Shri D. Haldar, A. C. (A. R.) for the Revenue ORDER PER SHRI P.K. CHOUDHARY The appellant is regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tippers had been taken and utilized on the basis of five tax invoices issued by M/s. JMA Stores Limited, Bokaro, in connection with the sale of Tippers. It is the case of the appellant that though the invoice shows that they had purchased the goods from JMA Stores, Bokaro, but the supporting excise invoice for the same shows that it was purchased from Tata Motors Limited on which Central Excise Duty has been paid. The Ld. Advocate vehemently argued that although the Capital goods were purchased from JMA STORES, Bokaro which was not registered with the Central Excise but the Bills issued by JMA Motors duly mentioned the Chassis number and Engine numbers of the Tippers and these vehicles were also financed and an undertaking to this effect is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods were not received by the assessee is not correct. The Ld. Advocate further submits that the SCN was issued in year 2015 for the period April 10 to Sept 2012 and was thus clearly barred by limitation since there was no intention of fraud collusion with an intent to evade payment of C. E. duty. 7. I find that the Hon ble Supreme Court, Hon ble High Courts and the Tribunal have consistently held that when it has been established beyond doubt that the duty stood paid on the goods and the goods were received by the assessee, denial of credit on the procedural irregularity would not be justified. 8. In view of the above discussions, the impugned order is set aside and the appeal filed by the appellant is allowed with consequential relie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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