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2013 (12) TMI 574 - AT - Central ExciseDenial of cenvat credit - Non-production of duty paying document - Credit taken on inputs after six months from the date of issue of invoice under Rule 57 G of Central Excise Rules, 1944 – Held that:- Assessee agrees that the credit stand taken in the absence of duty paying documents as also after a period of 6 months from the date of issue of the invoice – Following SAIL V CCE, Raipur [2008 (4) TMI 94 - CESTAT, NEW DELHI] and Kamakhya Steels (P) Ltd. V. CCE, Meerut [2000 (8) TMI 113 - CEGAT, NEW DELHI]. Non-filing of declaration under Rule 57 G – Credit taken on extra copy of Invoice - Non-Production of duplicate copy of invoice as per Rule 57 G of the Central Excise Rules, 1944 - Held that:- Following CCE, Chennai v. ITC Ltd. [2007 (11) TMI 188 - HIGH COURT MADRAS] - The infirmity has been held to be of a nature so as not to result in denial of credit - denial of credit on the technical ground of non-production of duplicate copy of invoice could not result in denial of credit. Credit taken on non-specified duties - basic customs duty and special customs duty as per Rule 57A of Central Excise Rules, 1944 - Excess Credit availed than that shown in the parent invoice - Credit taken on re-issued goods under Rule 173 H of the Central Excise Rules, 1944 – Held that:- The appellant fairly agrees that the credit would not be available to them. Discrepancies in Dealer's Invoices - Non-mention of certain details such as manufacture's details and invoice no. – Held that:- Following Bajaj Tempo Ltd. V CCE, Pune [1998 (9) TMI 157 - CEGAT, MUMBAI ] - The credit was denied on the technical and procedural ground of non-availability of certain particulars in the dealers invoices - The defects pointed out by the Revenue are rectifiable defects and should not be made basis for denial of credit, if availability of same is otherwise not disputed.
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