2024 (7) TMI 377

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.... regard to remaining three invoices on which appellant has taken the Cenvat credit, it is a case of import of goods wherein on the Bills of Entry, the address was not mentioned properly which appellant got rectified later on from the department itself. But, in one Bill of Entry the address of the Head Office is mentioned instead of the appellant. On that ground Cenvat credit sought to be denied by issuance of the Show Cause Notice dated 28.01.2019 for the period April 2014 to November 2017 by invoking extended period of limitation. Initially the matter was adjudicated, Cenvat credit was denied. On appeal, matter was remanded back to the adjudicating authority for verification of the documents and in remand proceedings, again, the adjudicati....

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....tock register RG23A part-I. Further, without receiving these goods appellant cannot manufacture the final product which has suffered duty. In that circumstances, Cenvat credit cannot be denied. 3. On the other hand, learned Authorized Representative supported the impugned order and submits that appellant could not produce relevant documents for receiving the goods in question in their factory premises and it is his submission that he could not produce the transport document to enable that goods have been received in their factory, moreover, the documents could not be verified by the adjudicating authority, it might be that the appellant could not produced the rectified Bills of Entry before the adjudicating authority in remand proceedings.....