Case Law Details
S.L. Polypack Private Limited Vs Commissioner of CGST & CX (CESTAT Kolkata)
The CESTAT, Kolkata in the matter of M/s. S. L. Polypack Private Limited v. Commissioner of CGST & CX, Howrah Commissionerate [Excise Appeal No.75342 of 2018 dated January 20, 2023] set aside the order denying CENVAT Credit to the assessee and held that, procedural lapses cannot be a ground for denying substantive benefits to the assessee. Further held that, the Show Cause Notice (“SCN”) issued before the passing of such order was barred by limitation.
Facts:
M/s. S. L. Polypack Private Limited (“the Appellant”) is a manufacturer of plastic cup and plates. The Appellant had received some input goods under the cover of input invoices issued by one M/s. L. G. Polymers India Ltd. for the period of 2007-08 and 2008-09, and had utilized the same in the manufacture of finished products and the finished goods were cleared on payment of appropriate duty. The Appellant had taken credit duty on the said inputs.
A SCN was issued to the Appellant dated August 1, 2013 (“the Impugned SCN”) proposing to recover CENVAT Credit amounting to INR 1,50,194/- on the allegations that the input invoices did not mention the credit registration number of the consignee and registration number of the carrier vehicle and the delivery of goods was made at a place other than the factory of the Appellant. The Revenue Department (“the Respondent”) alleged that the credit was taken by the Appellant on the basis of ineligible documents.
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