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2010 (10) TMI 168 - BOMBAY HIGH COURTCenvat credit – Assessee not in a position to produce octroi receipts - Transfer of goods from one unit to other unit - no material on record evidencing payment of octori duty – Held that: - Cenvat credit not allowed - no merit in the Appeal - Appeal is dismissed It is a common knowledge that if the goods are to be removed from one Municipal or Corporation area to another Municipal or Corporation area, the entry tax, namely; Octroi is required to be paid. Had goods been transported from Nashik to Thane, the octroi duty ought to have been paid by the Appellants. The very fact that, there is no material on record evidencing payment of octori duty leads us to conclude against the Appellants defence that goods were taken from Unit at Nashik to Unit at Thane. The findings recorded by all the authorities below thus, cannot be faulted with.
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