2019 (6) TMI 555

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....e And Ms. S. Mundhra, C. A. & Shri Nivedita Agarwal, C. A. for the Appellant (s) Shri K. Choudhari, Suptd. (AR) for the Respondent(s) ORDER Per Bench: The facts of the case in brief are that the demand was confirmed on the ground of wrong availment of CENVAT Credit on inputs. As per the Cost Audit Report, there are shortages of certain inputs on which Credit had been availed. It is the....

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....hich clearly establishes use of the inputs in or in relation to the manufacture of final products. Further, it is submitted that it is not in dispute that the inputs in question where CENVAT Credit was availed were all excise duty paid, excise duty suffered on these inputs were taken as CENVAT Credit, excise duty on the inputs were paid by the respective manufacturers and that the excise duty amou....

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....percentage of shortages/excess in physical stock verification. It is also evident from the record that the internal reports in addition to shortages also show excesses. However, the Department has given no adjustments for such excess. This also clearly shows that such discrepancy is theoretical. The Ld. Counsel relied upon the following decisions in support of his submissions:- (i)S....

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....t no extended period is invokable. 3. The Ld. D.R. re-iterates the discussions and findings of the impugned order and further submits that the credit has been wrongly availed by the appellants. 4. Heard both sides and perused the appeal records. 5. We find that the demand was for four years, i.e., from 2002-03 to 2005-2006 and the total credit availed by the appellant was more than Rs. 20....