2017 (3) TMI 452

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e limit prescribed in CCR, 2004 for availing of Cenvat Credit on inputs - It is admitted fact that later on the appellant has availed Cenvat Credit on the said inputs on the strength of original invoices. As the appellant were not having the original invoices at the time of procurement of inputs, therefore, appellant had to pay duty through PLA after exhausting Cenvat Credit lying in their Cenvat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ourse of audit it was observed that the appellant has procured certain inputs during the period from July 2003 to April 2004 and not availed Cenvat Credit, thereon during that period which resulted in excess payment of duty from PLA and consequently the availing refund of same. In these sets facts, a show cause notice issued to rejected their refund claim availed during the said period for non ava .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... refund availed by the appellant which is not permissible in law. Therefore, appeal is to be dismissed. 5. Heard the parties and considered the submissions. 6. On careful consideration of the submissions made by the both sides, I find as per Cenvat Credit Rules, 2004 and assessee can avail Cenvat Credit after receipt of the goods on the strength of the original invoices. There is no time lim .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X