2026-VIL-1597-CESTAT-MUM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - CENVAT Credit on returned goods - Rule 16 of Central Excise Rules - The Appellant engaged in packing and repacking of cement received from supplier. Cement sold by appellant in packed form or in bulk through special bulkers. Due to design of bulkers entire quantity could not be unloaded and cement short-received was returned against which Appellant issued credit note and availed CENVAT credit on returned quantity - Department objected on ground that no records maintained to demonstrate goods sold were received back for purpose under Rule 16(1) of Central Excise Rules - Whether proceedings initiated for recovery of CENVAT demand are barred by limitation where extended period ingredients not established and whether department had prior knowledge of activity - HELD - Department was aware of activities undertaken by Appellant for removal of bulk cement in bulkers and receipt of leftover cement in factory from letter dated 07.01.2008 and permission letter was issued permitting Appellant to avail CENVAT credit on quantity received. Under such circumstances charges alleging fraud, collusion, wilful misstatement cannot be levelled - In absence of non-fulfillment of ingredients for extended period Department was statutorily required to issue SCN within one year from relevant date. SCN issued on 30.11.2010 for period March 2007 to November 2008 is beyond normal period of limitation. Department had not brought any evidence to substantiate that Appellant was indulged in activities of fraud with intent to evade government revenue. Adjudged demands confirmed beyond normal period of limitation cannot be sustained - The impugned order is set aside and the appeal is allowed on ground of limitation
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