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TMI Blog2018 (5) TMI 1116X X X X Extracts X X X X X X X X Extracts X X X X ..... to by the Revenue - extended period of limitation - Held that: - only dispute is regarding the mentioning of the Unit-I or Unit-II on the invoice and that taking of credit by the other unit. Such error appears to be by way of clerical error calling for no adverse inference. The SCN issued admittedly after more than 12(twelve) months invoking extended period of limitation is time barred as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the excise officers it appeared that for the period October, 2008 to January, 2010, Unit-I had taken credit amounting to ₹ 63,08,183/- on the basis of the invoices of the suppliers which were issued in the name of their Unit-II. It appeared to Revenue that Unit-I and Unit-II are different taxable entities and as such the taking of such credit was objected to by the Revenue sometimes in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Heard the parties. 3. We find from the facts on record and the submissions made by both the sides that there is no dispute to the fact of receipt of inputs which were duty-paid. The only dispute is regarding the mentioning of the Unit-I or Unit-II on the invoice and that taking of credit by the other unit. Such error appears to be by way of clerical error calling for no adverse inference ..... X X X X Extracts X X X X X X X X Extracts X X X X
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