2019 (12) TMI 175

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....Central Excise Registration for manufacture of Automotive Trim Components falling under Tariff Item No.870881090. While auditing the records of the appellant unit by the internal audit party, it was found that the appellants had availed CENVAT credit of Rs. 8,63,199/- in the month of September 2013 based on an invoice No.432 dated 18.9.2013 issued by its sister concern M/s. Supreme Non-woven Industries Pvt. Ltd., Ahmedabad. The sister concern of the appellant unit had raised the invoice for clearance of 4950 kgs of the input viz., 'Desmodur-MDI' as such out of the total quantity of 15750 kgs imported vide Bill of Entry No.2999349 dated 16.8.2013 by the Ahmedabad unit. However, instead of availing proportionate and appropriate credit of Rs. ....

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....anand Unit to the appellant at Karnataka. The entire case is made out only on the basis of invoice dated 18.9.2013 which shows CENVAT credit of Rs. 8,63,199/-. Learned counsel admitted that the said invoice is erroneous inasmuch as it shows the CENVAT credit of Rs. 8,63,199/-. He also submitted that it is not the case of the Department that Sanand Unit had not reversed an amount of CENVAT credit of Rs. 8,63,199/-. He further argued that once the Sanand Unit had reversed the CENVAT credit of Rs. 8,63,199/- and the appellant unit had also availed CENVAT credit of the same amount which makes the entire case revenue neutral from the point of view of exchequer. Further, it is not the case of the department that Sanand unit as well as appellant b....

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....2009 (244) ELT 254 (Tri.-Ahmed.) • Punjab Tractors Ltd.: 2005 (181) ELT 80 (SC) • Hindustan Level Ltd.: 2010 (262) ELT 1041 (Tri.-Mum.) • SRV Print Pack Pvt. Ltd.: 2011-TIOL-611-HC-DEL-CX • Moser Baer Ltd.: 2010 (250) ELT 79 (Tri.-Del.) • Siddeshwar Textile Mills Pvt. Ltd.: 2009 (248) ELT 290 (Tri.-Mum.) 4.1 He further submitted that the entire demand is barred by limitation because the show-cause notice was issued on 19.1.2017 covering the period of September 2013 because there is no wilful suppression of fact with intention to evade payment of duty. Further, ER-1 returns filed by the Ahmedabad unit of the appellant for the month of September 2013 clearly shows all the det....