Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (8) TMI 537 - CESTAT, AHMEDABADIneligible claim of cenvat credit - appellant has not recorded the receipt of the inputs in RG 23A Part-1 register - Held that:- The material period involved in this case is August 2003 & from the year 2000, the necessity or the statutory requirement of maintaining RG 23A Part-1 & Part 2 registers have been done away with and it is for the assessee to justify his claim for the cenvat credit with the help of the private records maintained by him. The appellant had produced records of inward register maintained at security specifically recorded the receipt of copper tube from supplier at various dates and on perusal of the entries in the stock register there is no overwriting of any sort in respect of most of the entries made in said inward register as disputed by AO - the appellants have produced certificates issued by the said supplier indicating that the inputs were delivered to the appellant factory in the suppliers own truck/tempo, hence they have not issued any LR, as against these evidences the Revenue has not putforth any contrary evidence in the form of any inculpatory statement of the appellant's functionaries, the driver of tempo or of the supplier of inputs - in favour of assessee.
|