https://www.taxtmi.com/caselaws?id=270003 Rule 9 of the Cenvat Credit Rules, 2004 was treated as limiting credit to prescribed documents, so endorsed invoices were not valid support for Cenvat credit after the simplified textile scheme was withdrawn on 10.09.2004. A job worker, therefore, could not avail credit on endorsed invoices for the relevant period, and the denial of credit was upheld. On limitation, monthly returns did not disclose the endorsed invoices, the irregular credit was detected in audit, and there was no shown prior knowledge by the excise authorities. The extended period of limitation was accordingly held available, and the plea of time-bar failed. en-us Fri, 06 Nov 2015 00:00:00 +0530 Sat, 26 Dec 2015 11:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270003 Rule 9 of the Cenvat Credit Rules, 2004 was treated as limiting credit to prescribed documents, so endorsed invoices were not valid support for Cenvat credit after the simplified textile scheme was withdrawn on 10.09.2004. A job worker, therefore, could not avail credit on endorsed invoices for the relevant period, and the denial of credit was upheld. On limitation, monthly returns did not disclose the endorsed invoices, the irregular credit was detected in audit, and there was no shown prior knowledge by the excise authorities. The extended period of limitation was accordingly held available, and the plea of time-bar failed. Case-Laws Central Excise Fri, 06 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270003