2008 (11) TMI 547

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....- The appellants are engaged in the manufacture of pesticides/agro-chemicals falling under Chapter heading 38 of CETA, 1985. During the departmental audit, it was noticed that the appellants had issued a credit note dt. 3-11-2001 to the consignee M/s. Aventis Crop Science (India) Ltd. for the rate difference in respect of finished goods and had taken CENVAT credit of Rs. 50,026/- on 10-11-2001 o....

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....authority on the ground that photocopy of their own invoice was not a valid document. On appeal against above, Commissioner (Appeals) rejected the same and hence the present appeal. 3. After hearing both sides, I find that audit objection was in Feb., 2004 and the same was duly replied by the appellant in Sept., 2004. Whereas, the show cause notice was issued in March, 2006 i.e. beyond the p....