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TMI Blog2024 (3) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... alers, they have endorsed behind invoice to the effect that they have consigned the entire material under the respective invoice to the Appellant. Based on these four Invoices, the Appellants have taken the Cenvat Credit. In 2014, an Audit was conducted and they raised the issue that the Invoices under which the Cenvat Credit has been taken are not proper documents in terms of Rule 9 & Rule 11 of the Cenvat Credit Rules, 2004. Subsequently, Show Cause Notice was issued seeking to recover the Cenvat Credit already taken. After due process, the lower Authorities have confirmed the demands. Being aggrieved, the Appellant is before the Tribunal. 2. The Learned Advocate submits that admittedly there is no dispute that the goods in question have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed period provisions. Therefore, he submits that the confirmed demand is liable to be set aside even on account of limitation also. 4. The Learned AR takes me through the Notification No. 8/2015-CE(NT) and the Circular issued thereafter. He submits that since the clarification has been issued in terms of Notification issued on 1/03/2015, the clarification should be taken as effective from 01/03/2015 only. Accordingly, he justifies the confirmed demands. 5. Heard both sides and perused the documents and Appeal Papers. 6. Admittedly, there is no dispute that the goods in question have been received by the Appellant and the same have been taken in their Stock Register and have been consumed by them in the factory premises. On going through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out vide Notification No. 08/2015 dated 01/03/2015. It simply clarifies the position as it was already existing prior to the amendment. Therefore, I hold that unregistered dealer Krishna Chemicals has correctly endorsed the invoice and the Appellant has correctly taken the Cenvat Credit. Further, there is no dispute about the goods having been received and used by the Appellants. Therefore, on merits the appeal succeeds. 9. I also see force in the arguments of the Learned Advocate that the Appellant has received the goods, taken the same in the stocks and accounted for the same in RG 23A Part I and Part II and also has declared the details in their Monthly ER-1 Returns. Therefore, the Department has not made out any case of suppression ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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