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TMI Blog2018 (3) TMI 1477X X X X Extracts X X X X X X X X Extracts X X X X ..... against Revenue. - Ex. Appeal No.76345/16 & CO-75906/16 - Order No. F/O/78615/2017 - Dated:- 11-12-2017 - Shri P. K. Choudhary, Hon ble Judicial Member Shri S. Mukhopadhyay, Supdt. (A.R.) for the Revenue Shri Sanjay Bhowmik, Adv. for the Respondent ORDER Per Shri P. K. Choudhary This appeal has been filed by the Revenue against the Order-in-Appeal No.15/Kol.-IV/2016-17 dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On behalf of the Revenue, the ld.A.R. reiterates the Grounds of Appeal. 6. The Learned Counsel on behalf of the Respondent Assessee submits that the Commissioner (Appeals) allowed the Appeal both on merits and also on limitation. It is submitted that the Revenue had not challenged the Order on limitation. On perusal of the Grounds of Appeal filed by the Revenue I find that the Revenue challenge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that credit cannot be denied to the appellant as the said invoices, where especially the appellant s name was shown as consignee were not invalid documents for taking cenvat credit in the hands of the appellant and accordingly, I hold that the impugned order is not correct, legal and sustainable. 12. Now, I find that the appellant had raised the issue that the instant case is also barred by l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eared as buyer/billing address/in the A/c for the price of the inputs/capital goods which includes duty element. Also CBEC Circular No.218/52/96-CX dated June, 4, 1996 has clarified the same in case of availment of cenvat credit on the goods on transit sale. The Apex Court in the case of Continental Foundation Jt. Venture Vs. CCEx.,Chandigarh, 2007 (216) ELT 177 (S.C.) has held observed as under : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 11A (1) in this case for invoking extended period of limitation. Hence, show-cause notice issued on 18.03.2014 demanding duty for the period 2009-10 to 2012-13 is also barred by limitation. 8. I find that the Revenue had not disputed the fact that the Assessee s name was shown as Consignee in the Invoices. Further, the finding of the Commissioner (Appeals) on limitation is to be accepted. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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