2017 (2) TMI 302

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....he documents on which the credit was taken, are debit notes, vouchers and statements which are not the valid documents for taking cenvat credit under the provisions of Rule 9 of Cenvat Credit Rules, 2004. The adjudicating authority has disallowed the credit on the ground that the premises are not registered in the Central Excise registration of the appellant therefore the adjudicating authority denied the credit not only on the ground of validity of the documents raised in the show cause notice but also on the ground that the premises taken on rent is not incorporated in the factory premises in their registration certificate. Being aggrieved by the order of the adjudicating authority the appellant filed appeal before the Commissioner (Appea....

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....egation therefore his ground is not sustainable. He placed reliance on the following judgments: (i) Commissioner of Central Excise Vs. Gas Authority of India Ltd. 2008 (232) E.L.T. 7 (S.C.) (ii) Bombay Forgings Ltd. Vs. Commissioner of C. Ex., & Cus., Aurangabad 2015 (329) E.L.T. 938 (Tri.-Mumbai) (iii) Commissioner Vs. Reliance Ports and Terminals Ltd. 2016 (334) E.L.T. 630 (Guj.) He further submits that major part of the demand is time bar as no suppression of fact is involving on the part of the appellant. This issue of limitation has not been considered by the Commissioner (Appeals). 3. Shri V.K. Shastri, Ld. Assistant Commissioner (A.R.) appearing on behalf of the revenue reiterates the findings of the impugned order. He further s....