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2015 (10) TMI 1330 - AT - Central ExciseDenial of CENVAT Credit - Capital goods - whether credit on certain capital goods and inputs is admissible to appellants Unit -III for the documents where the name of unit No. I & II was mentioned - Held that:- The original objection that documents are in the name of the other units of the appellant was condoned by the first appellate authority. But in the remand proceedings a case was made out that neither the capital goods nor the inputs are received in appellants Unit-III, when it was not at all a fact taken either in the audit objection or in the show cause notice. A letter dated 02.2.2009 was mentioned in the proceedings to hold that the capital goods and inputs were not available in the factory when the same was closed and also when the credit was taken in 2003. A copy of such verification report was also not made available to the appellant. Appellant did produce copies of RG-23 Part-I & II of the credit taking registers to establish that capital goods and inputs were received in the factory of the appellant. The details of the raw material consumption were also made available by the appellant. It is not coming out of the discussion of the adjudicating authority as to why the records maintained by the appellant are not acceptable. The statutory CENVAT taking records are the only authentic documents to establish that capital goods and inputs were received by the appellant, when manipulation of records or diversion of inputs/ capital goods are not alleged in the show cause notice. Under the above facts and circumstances appellant has brought on record the fact of receipt and utilisation of capital goods and inputs in the factory premises of the appellant. Minor procedural lapses can not be made the basis of denying the CENVAT credit when the name of other units of the appellant in the documents was also condoned. Extended period is also not invokable in this case. - Decided in favour of assessee.
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