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2019 (3) TMI 1788 - AT - Central ExciseEOU - Refund of CENVAT Credit - exempt goods or not - revised monetary limits prescribed by the CBEC vide instructions dated 11 July 2018 - HELD THAT:- The duty paid by the respondent at the time of clearance to DTA was duty of excise and therefore, the goods cleared by the respondent cannot considered as exempted goods. Since, 100% EOU have been given a different treatment for levy of duty, excisability of their products has to be determined from that perspective. The statutory provisions under Rule 2(d) of the Cenvat Credit Rules, 2004 do not speak of Tariff duty but the “duty of excise leviable thereon”, which was undisputedly levied in the case of the respondent. Thus, even on merits, the appeal of the revenue is not sustainable. CENVAT Credit taken on the basis of photocopies - HELD THAT:- The Tribunal has held in number of cases that the credit on photocopies cannot be denied, unless it is proved that they are not genuine. We further find that the Assistant Commissioner in the order-in-original has observed that the respondent had supplied some original copies - the respondent had been repeatedly taking services of a limited number of service providers and in case of any doubt, the Revenue was at liberty to verify the genuineness of the credit taken on the basis of the photocopies. Appeal dismissed - decided against appellant.
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