2019 (1) TMI 1426

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.... for the Respondent: Ms. Tamana Alam, DR ORDER PER: RACHNA GUPTA The present appeal has been preferred against the order in appeal No. 188-18-19 dated 28.06.2018. The adjudication is with respect to the Show Cause Notice (SCN) No. 2542 dated 27.09.2017. The appellant herein are engaged in manufacture of filter bags and are also are availing cenvat credit under Cenvat Credit Rules, 2004. D....

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....o commence w.e.f. the date of the invoice. It is impressed upon that the invoices as are taken into consideration by the department while issuing the SCN are all prior the date of this Notification as is apparent from annexure A to SCN. Counsel has relied upon case law to impress upon that since the invoices are of the date prior to the date of the Notification the time limitation is not applicabl....

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.... Notification but the relief has been declined for want of the relevant documents/ evidence. Order is therefore sustainable and appeal deserves dismissal. 4. After hearing both the parties and perusing the record, I observe that the SCN has alleged that the cenvat credit has wrongly been taken by the appellant on the ground that invoices were more than one year old. Limitation of one year for a....

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....flects the clear mention of material also being received on the date of invoice itself. All the four invoices are issued prior 01.09.2014 i.e. prior date when for the first time the concept of limitation for availing credit was introduced. The findings of Commissioner(Appeals) are therefore apparently wrong while observing that the evidence about receipt of material is missing on record. The order....