2015 (10) TMI 1195

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..... er: P.K. Das The appellant filed this appeal against denial of Cenvat Credit of Rs. 4,47,180.00. 2. After hearing both the sides and on perusal of the records, I find that the Learned Counsel for the appellant contested the denial of Cenvat Credit mainly on limitation apart from merit. It is submitted that the denial of Cenvat Credit of Rs. 4, 47,180.00 for the period from 13.8.2005 to 14.9 2005 .....

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..... n which appropriate duty was paid. Further, it is also an admitted fact that the proof regarding the said goods have actually been received by way of the Lorry Receipt and that the state authorities of Gujarat & Rajasthan have already endorsed all the Lorry receipt. I am also in agreement with contention of the said notice that in case of receipt of goods from the dealers, the original invoices of .....

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