9911796707
TMI Blog2013 (11) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... ant in March 2011 – Relying upon PRAYAGRAJ DYEING & PRINTING MILLS PVT. LTD. Versus UNION OF INDIA [2013 (5) TMI 705 - GUJARAT HIGH COURT] - the invocation of the extended period is incorrect in as much as when the assessee availed the cenvat credit he had documents which indicated the duty discharged and filed returns to the department - the appellant had produced the evidence of lorry receipt wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Consultant appearing on behalf of the appellant would submit that the appellant had availed Cenvat credit based upon the second stage dealer s duty paying document of supply of the inputs to the appellant. It is his submission that the department s case is that the first stage dealer had not supplied the inputs to the second stage dealer and second stage dealer could not have supplied to the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs invoice could not have carried the load as indicated in the said invoices. 5. On careful consideration of the submissions made by both sides, I find that the appellant had availed the cenvat credit of the inputs based upon the second stage dealer s invoices in the year 2006 and show cause notice has been issued to the appellant in March 2011. A similar issue came up before the Hon ble High C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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