2019 (3) TMI 945

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.... (Technical) Shri M.H. Patil, Advocate and Shri V.G. Gawade, DGM for the Appellant Shri Amit Mishra, Joint Commissioner (AR) for the Respondent ORDER Per: Ramesh Nair The issue involved is that whether the appellant is entitled for the Cenvat credit on supplementary invoices issued by IOCL, Trombay, Mumbai with reference to the original invoices on which the credit was already avail....

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....d - 2010 (262) ELT 403 (Tri.) Upheld by Madras High Court -2016 (336) ELT A-84 (Mad) (b) Pushkar Techno Pvt. Limited - 2018-TIOL-2730-CESTAT-KOL (c) Delhpi Automotive Systems - 2016 (46) STR 369 (Tri.) (d) Navkar Wires (P) Limited - 2006 (205) ELT 308 (Tri.) (e) Britannia Industries Limited -2010 (251) ELT 385 (Tri.) (f) EBG India Pvt. Limited -2009 (240) ELT 317 (Tri.) (g) Diamo....

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....ore, there is no suppression of facts on the part of the appellant, demand is clearly time-barred. In this regard, he placed reliance on the following judgments:- (a) Jay Yuhshin Limited - 2000 (119) ELT 718 (Tri. -LB) (b) Nirlon Limited - 2015 (320) ELT 22 (SC) (c) Indeos ABS Limited -2010 (254) ELT 628 (Guj)- upheld by Hon'ble Supreme Court reported at -2011(267) ELTA-155 (SC). (....

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.... the record, we find that appeal can be disposed of only on the ground of time-bar. We find that appellant initially availed the credit on the original invoices and the supplementary invoices, corresponding to the said original invoices on which the credit was taken, were issued by their own another unit. There is no dispute about the payment of duty on which the Cenvat credit was taken. It is als....