9911796707
TMI Blog2013 (3) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... invoices issued by the manufacturing units indicating payment of duty on the same very goods. The possibility of misuse of the same by any other person cannot be made a ground for denial of credit to the appellant when the duty paid character of the goods stands established and receipt by the dealer stands established. Thus denial of credit is not in accordance with the law. Invoking longer period of limitation - Held that:- The demand pertains to the period April 01 to March 04 whereas the show cause notice was issued on 9-11-2005, i.e., beyond the period of limitation. The appellant has been filing quarterly returns along with copies of RG-23D registers. Thus when the credit was availed by the appellant was being reflected by them in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nit prepared annexures of some goods received from Puttur unit and transferred these goods to appellant along with an invoice of goods manufactured by Ponda unit. A remark was also made that duty paid goods brought into the factory for loading into common conveyance are also being despatched as per details on the annexure attached. On each of the annexures details of duty payment by original manufacturer are given. The appellant also submitted copies of the respective duty paid invoices of these goods. 3. Commissioner (Appeals) in his impugned order had held that in terms of the Cenvat Credit Rules, annexures cannot be made basis for availing Cenvat credit. The Ponda and Goa units should have issued fresh invoices instead of despatching t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produced copies of invoices issued by their Ponda unit as also copies of the invoices issued by Puttur unit, copies of annexures and RG-23D. All these invoices which accompanied the annexures are covering the goods mentioned in the annexures. The lower authorities have restricted the same on the sole ground that annexures are not certified documents for availment of credit. 6. I do not find any merits in the above reasoning of the authorities below. The goods mentioned in the annexures are duly accompanied with the invoices issued by the manufacturing units indicating payment of duty on the same very goods. The possibility of misuse of the same by any other person cannot be made a ground for denial of credit to the appellant when the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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