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of <h1>Tribunal Upholds Manufacturer's Right to Cenvat Credit Despite Clerical Errors; Dismisses Late Show Cause Notice.</h1> <h3>M/s Associated Pigments Ltd. Versus Commr. of Central Excise, Kolkata-III</h3> M/s Associated Pigments Ltd. Versus Commr. of Central Excise, Kolkata-III - TMI Issues involved: The issues involved in the judgment are related to the clearance of imported goods, Cenvat Credit, clerical errors in Bills of Entry, demand for reversal of credit, suppression of facts, and limitation period for issuing Show Cause Notice.Details of the judgment:1. Clearance of Imported Goods and Cenvat Credit:The Appellants, manufacturers of Lead Oxides, imported goods for their factories at B. T. Road and Panskura. Due to a clerical error, consignments meant for B. T. Road factory were endorsed as being sent to the Panskura unit. The Department demanded reversal of Credit, alleging that consignments were cleared to Panskura but Cenvat Credit was taken at B. T. Road. The Appellant contended that all goods were received at B. T. Road, supported by verification reports and records. The Tribunal held that the Appellants had received goods at B. T. Road and were justified in taking Cenvat Credit, disregarding the clerical error.2. Suppression of Facts and Limitation Period:The Show Cause Notice was issued after more than 3 years of Cenvat being taken, invoking the proviso to Section 11A. The Appellant argued that there was no suppression as all entries were properly reflected, and non-taking of Cenvat at Panskura was verified. The Tribunal found that the Department could not allege suppression, as verified by the Range Superintendent. The judgment concluded that the impugned order was not sustainable on the grounds of limitation as well.3. Decision:The Tribunal allowed the Appeal filed by the Appellant both on merits and on account of limitation. The Appellant was deemed eligible for any consequential relief as per law. The judgment highlighted the importance of verifying facts to avoid unnecessary litigation and waste of time.This summary provides a detailed breakdown of the judgment, addressing each issue involved and the Tribunal's findings on the same.
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