2026-VIL-1793-CESTAT-KOL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Denial of Cenvat Credit for Non-Production of Invoices During Audit - Audit of the Appellant for the year 2013-14 issued a memo stating that copies of invoices in respect of Cenvat Credit taken during April, 2013 to March, 2014 were not produced, and the lower authorities confirmed the demand of credit along with interest and penalty - Appellant contended that the documents were taken away by Anti-Evasion officials, that the receipt of goods was entered in the Register of Input Duty Credit attested by the Superintendent, and that there was no allegation of non-receipt or diversion of goods - Revenue contended that no evidence was brought to show that the documents were taken away and that the details of the Register were not produced before the lower authorities - Whether Cenvat Credit can be denied for non-production of copies of invoices - HELD - Admittedly the Appellant was not in a position to produce the invoices before the audit party. However, the Appellant has properly accounted for the receipt of goods in the Cenvat Duty Register, which is attested by the Superintendent, and has also produced some of the invoices. There is no allegation in the SCN or in the proceedings that the goods were not received by the Appellant. The accounting of goods in the Register and in the ledger of the vendor shows that the materials were received - Cenvat Credit cannot be denied only on a technical allegation - Demand of Cenvat Credit is not sustainable on merits and the impugned order is set aside - Limitation for SCN Issued More Than Two Years After Department Became Aware of Cenvat Credit - Department raised a demand of Cenvat Credit by spot memo dated 31.07.2015 after audit, and SCN was issued on 06.09.2017 - Appellant contended that the Department was aware of the issue on 31.07.2015 and the SCN issued after more than two years is time barred - Whether the demand is barred by limitation - HELD - The letter issued by the Superintendent on 31.07.2015 shows that the Department was aware of the credit on that date itself. There is no suppression when the Department had the knowledge of the facts, and the principle laid down in the Tribunal's decision that the extended period cannot be invoked in the absence of suppression with intent to evade payment of duty is applicable. The SCN issued more than two years after the date of knowledge is time barred - The appeal is allowed on account of time bar, with consequential relief, if any, as per law.
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