2018 (8) TMI 886

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..... indal The appellant is in appeal against the impugned order wherein the Cenvat credit has been denied to them for the period April 2006 to March 2008 to the tune of Rs. 13,95,415/- by issuance of show cause notice dated 04.05.2011 by invoking the extended period of limitation on two grounds (A) the invoices although in the name of the appellant, but, delivery of the goods mentioned in the invoice .....

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..... essing House and thereafter these goods were not received by the appellant. To that allegation, the explanation given by the appellant and same is evident from the invoices itself that the supplier of goods, namely, J. V. Steel Traders were having their godown at Bansal Processing House from where the goods have been delivered to the appellant. Further, the appellant has produced Form 26 of VAT de .....

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..... envat credit on the strength of the invoices and there is no prescribed manner how to accounts records are to be maintained by the assessee. In that circumstances, as the appellant had established that they have taken Cenvat credit on the strength of invoices in their Cenvat credit account, the same is sufficient evidencing that the appellant is maintaining proper accounts for availing of Cenvat c .....

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