2018 (3) TMI 1045

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cords. 4. On perusal of the records it transpires that the issue is regarding denial of Cenvat Credit availed by M/s Maxim Adhesive Tapes Pvt Ltd., (main appellant). 5. On perusal of records it transpires that the main appellant had availed Cenvat Credit of the amount of Rs. 16,53,127/- in during the period of April 2008 to June 2008 based on the dealer s invoices issued by one M/s Alakh Poly films. The appellant herein is manufacturer of excisable goods of a Self Adhesive Tapes and Slitted Plastic Films, falling under Chapter Heading No. 39 and consumes dutiable inputs / raw materials. It is the case of the revenue in the Show Cause Notice dated 04.05.2011 that the Cenvat Credit availed on the invoices of registered dealers Alakh Pol....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re valid at the time issuing and registration issued to registered dealer subsequently cancelled, which would not render the goods as non-excise duty paid. He relied upon the judgement of Hon'ble High Court of Gujarat in the following the cases one Prayagraj dyeing & Printing Mills Pvt. Ltd., 2013-(290) E.L.T. 61 (Guj.), Premraj DYG & PTG Mills Pvt. Ltd., 2014 (306) E.L.T. 145 (Guj.) and Kirtida Silk Mills 2014 (303) E.L.T. 530 (Guj.) for the proposition that the Cenvat Credit availed and if returns are filed demand cannot be issued by invoking extended period. 7. Ld. Departmental representative would argue that the registration certificate granted to M/s Alakh Poly Films was on production of forged documents by the individual. It is the....