2015 (10) TMI 132

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....ctly delivered at National Wire Netting Agency, for conversion of the sheets and coils to aluminum mesh/jali. The said goods were purchased by the appellant from M/s. Nowrangroy Rameshwar, Paharganj, Delhi. On the strength of these invoices, the appellant availed Cenvat credit. During the period 2006-2008 an audit was conducted for the manufacture of March, 2008 and it was found that the appellant has placed purchase order to M/s. Nowrangroy Rameshwar to supply aluminium sheets/coils to be delivered directly to M/s. National Wire Netting Agency and taken the Cenvat credit on the invoices issued by M/s. Nowrangroy Rameshwar which is not correct. Therefore, a show cause notice was issued to the appellant dated 14-9-2003 to deny Cenvat credit,....

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....is for 2006-2008 and audit has been conducted in 2008 and show cause notice was issued on 24-7-2009 which is beyond the normal period of limitation and demand is barred by limitation as held by Tribunal in the case of CCE, Kolkata v. Giriraj Industries [2008 (223) E.L.T. 640 (Tri.-Kolkata) which has been upheld by Hon'ble High Court as reported in 2009 (242) E.L.T. A84 (Cal.). 4. On the other hand, learned AR opposed the contention of learned Counsel and submits that in this case, the appellant has failed to co-relate or to show the nexus of the goods sent to the job worker were in sheet and in weight whereas the goods received by the job worker were in unit. It is not coming out whether all the goods sent to the job worker have been ....