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2010 (11) TMI 657 - COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE (APPEALRefund Claim - Under Rule 5 of the Cenvat Credit Rules, 2004 read with Section 11-B of the Central Excise Act, 1944 - The refund was denied to the appellant by lower authority on the ground that the duty paying documents do not mention the Plot No. B-24 & 25, but merely mention - M/s. Benzo Chem Industries P. Ltd. Unit-II Dasarkhed, Malkapur, Distt. Buldana - Find that the goods in captioned invoice are reportedly received and used by the Appellant’s unit at plot No B-24 & 24 - Thus mere non-mentioning of Plot No B-24 & 25 has been taken as the basis for disallowance of Cenvat Credit and further denial of the refund claim - The Appellant has produced the copies of input excise invoices, extracts of Inward gate register, GRR & Issue slips for satisfying the conditions of actual use of captioned inputs in manufacture and export of finished goods from their factory - The appellant also submitted a declaration from the unit located at Plot No. B-26 & 27 to the extent of non-availment of credit for the said invoice - Thus, the rejection of the refund claim to the extent of ₹ 67238 by the lower authority is thus liable to be set aside - Decided in favour of assessee.
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