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2016 (1) TMI 383 - AT - Central ExciseDenial of CENVAT Credit - air conditioners installed in office of the factory - whether the credit is admissible on re-constructed copies of bill of entry - Held that:- Appellant had originals of the documents in dispute. They lost the documents and FIR has also been lodged for the same. During the time of audit, the appellants could not place the original documents before the officers. But, however, they placed the photocopies. The credit was denied for the reason that bills of entry are photocopies. Later, they obtained reconstructed copies of these documents. Credit availed on reconstructed copies was also denied. It is seen from the documents that these reconstructed bills of entry have been attested as true copies by the officers of customs. By such authentication and attestation by the concerned officers of Customs Authorities, the copies of bills of entry have, in our view, become proper duty paying documents. The genuineness of the documents having been established the denial of credit is unjustified The receipt of inputs in the factory and duty paid upon them is not disputed. The Cenvat Credit Rules, 2002 do not provide any time limit for availing credit on inputs or capital goods. - In Board's Circular No.943/4/2011-CX dated 29.04.2011, it is mentioned that "goods such as furniture and stationery used in an office within the factory are goods used in the factory and are used in relation to the manufacturing, business and hence, the credit on the same is to be allowed". Therefore, credit on duty paid on air conditioners installed in office of the factory is admissible. - Decided in favour of assessee.
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