2023 (7) TMI 355

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... S. Chattopadhyay , Authorized Representative for the Respondent ORDER PER R. MURALIDHAR The Appellant was issued Show Cause Notice towards denial of Cenvat Credit of Rs.2,78,521/- taken by them on various inputs used by them in their factory premises. Audit was conducted in May 2014 for the period 2013-14. The Audit has listed 45 items on which the credit has been taken by the Appellant amou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e proper records in their computer towards purchase of these items, taking of these items in stock, the issue of these items from time to them to their production Department. All the payments have been done to the vendors through Banking Channels only. There is no dispute that the vendors have issued invoices with proper details of Central Excise Registration and there is no allegation that the In....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t could not have issued a Show Cause Notice on 23/08/2017 after delay of more than two years from the date of making all the documents available to the Audit department. Therefore, he submits that the proceedings are liable to be held as legally unsustainable on account of limitation also. 5. The Learned AR submits that the Audit has come to know about the irregular availment of Cenvat Credit dur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ture. 8. As submitted by the Learned Consultant, on account of the same items, the Appellant has filed their reply on 01/06/2015 giving itemwise purchase and issue for these items running into more than 40 pages. They have also given the details as to where the items are used in the manufacturing process. After receiving this letter on 01/06/2015, the Audit has not conducted any further verificat....