2023 (1) TMI 931

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the period 2007-08 and 2008-09, the Appellant had received some inputs viz. Plastic Granules under the cover of input invoices issued by M/s. L.G. Polymers India Ltd. The Appellant received the goods in their factory and utilized the same in the manufacture of their finished products and finished goods were cleared on payment of appropriate duty. The Appellant had taken credit of duty paid on the said inputs. Show Cause Notice dated 01.08.2013 was issued proposing to recover CENVAT Credit amounting to Rs.1,50,194/- on the allegation that invoices does not mention credit registration number of the consignee, registration number of the carrier vehicle and delivery of the goods was made at a place other than the factory. It is the case of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e invoices show the address of the Appellant's factory. The Department has not attached any such challan as relied upon documents along with the Show Cause Notice. The Ld.Advocate vehemently argued that the authorities below did not consider the Board's Circular No.441/7/99-CX dated 23.02.1999 dated 23.02.1999 clarifying that CENVAT Credit cannot be denied for minor procedural lapses. He also submitted that the demand is barred by limitation since the period of dispute is 2007-08 and 2008-09 and Show Cause Notice was issued on 01.08.2018 on scrutiny of records by the Audit Team. He relied upon the decision of the Tribunal in the case of EEI Industries Ltd. v. Commissioner of Central Excise, Bhopal [2017 (49) S.T.R. 159 (Tri.-Del.)]. He also....