TaxTMI 
TaxTMI 
2017 (9) TMI 412
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....cause notice dated 27/01/2012, invoking the extended period, the brief facts are that the appellant have taken CENVAT Credit on the basis of input invoices, debit notes for various office premises other than those included in their Central Excise Registration certificate, and which are in no way used in or in relation to manufacture of the goods. It further appeared that the invoices were not having address of the registered premises but of various other office premises not included in the Registration certificate, and thus it appeared there are not in use for the purpose of the business of the appellant. It also appeared that the appellant have suppressed the facts from the Department and as such extended period of limitation was invocable....
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....ion to the business, but however they failed to explain either before the lower authority or before him as to how and why the invoices/documents were issued, giving address other than that of the appellant. As regards limitation, the learned Commissioner observed that the earlier show-cause notice was issued in a different matter altogether relating to denial of credit on debit notes. In the present case credit was denied for the reason that the invoices or documents were issued in the address other than that of the appellant. 4 Being aggrieved, the appellant is before this Tribunal on the ground that the appellant had taken additional premises in the same complex, due to increasing business needs. They have stored raw material and finishe....