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2014 (8) TMI 217 - AT - Central ExciseDenial of CENVAT Credit - credit has been denied on the ground that capital goods on which the credit has been taken were neither found to be received in the factory nor reflected in the IT returns in Form 3CD and the balance sheet - Held that:- On a perusal of the said register and the entries made therein, it is seen that the entries are in the same handwriting using the same ink and all of them appear to be of the same age, that is made more or less at the same time. Since the entries pertain to the period 2005 to 2009, all the entries cannot be uniform and having the same colour of ink, having the same brightness. We further notice that even though there are columns for “physical verification and by whom”, no such verification appears to have been done during the whole period which appears quite strange. Therefore, it prima facie appears that the document now produced before us is a manipulated/cooked up one and, therefore, cannot be accepted as a reliable evidence. As the appellant has not come out with a clean hand, in the absence of any evidence of having received and installed the capital goods in the factory, the appellant has not made out any case for grant of stay - assessee directed to deposit the entire duty demand confirmed along with interest thereon - balance amount stayed.
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