9911796707
TMI Blog2023 (1) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... g the period 2007-08 and 2008-09, the Appellant had received some inputs viz. Plastic Granules under the cover of input invoices issued by M/s. L.G. Polymers India Ltd. The Appellant received the goods in their factory and utilized the same in the manufacture of their finished products and finished goods were cleared on payment of appropriate duty. The Appellant had taken credit of duty paid on the said inputs. Show Cause Notice dated 01.08.2013 was issued proposing to recover CENVAT Credit amounting to Rs.1,50,194/- on the allegation that 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. It is the case of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he invoices show the address of the Appellant's factory. The Department has not attached any such challan as relied upon documents along with the Show Cause Notice. The Ld.Advocate vehemently argued that the authorities below did not consider the Board's Circular No.441/7/99-CX dated 23.02.1999 dated 23.02.1999 clarifying that CENVAT Credit cannot be denied for minor procedural lapses. He also submitted that the demand is barred by limitation since the period of dispute is 2007-08 and 2008-09 and Show Cause Notice was issued on 01.08.2018 on scrutiny of records by the Audit Team. He relied upon the decision of the Tribunal in the case of EEI Industries Ltd. v. Commissioner of Central Excise, Bhopal [2017 (49) S.T.R. 159 (Tri.-Del.)]. He als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 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. In view of the same I find that the Appellants have a strong case on limitation and the Show Cause Notice is barred by limitation. 6. In view of the above discussion, the impugned orders are set aside and the Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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