2016 (8) TMI 628

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.... by Shri Dharam Singh, DR for the respondent. ORDER Aggrieved by the order dated 29.12.2015  of  Commissioner (Appeals-I), Bhopal, the appellant filed this appeal. The dispute relates to various cenvat credit availed by the appellant during the period July, 2005  to September, 2008. These credits relate to professional charges for engineering of plant, GTA services, credits ba....

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....on by the appellant. The eligibility of the credits was first disputed by the Audit on verifying their records. These credits were taken correctly  as per the Cenvat Credit Rules, 2004. Any dispute on interpretation has to be raised within the normal period. There is no case for invoking suppression, fraud, etc. in this case. Further, regarding availing credit on photocopies and debit notes, ....

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.... credit. 5. Heard both the sides and examined the appeal records. 6. Though the appellants pleaded on merit as well as on time bar, it is necessary to first decide the issue of time bar. The admitted fact is that the period involved in the present proceedings is from July, 2005 to September, 2008. During this period, admittedly, the appellants are registered with the Department and were fili....