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2016 (9) TMI 422 - AT - Central ExciseCenvat credit - various inputs - period involved is from 01.04.2007 to 30.04.2009 - duty paying documents were not having full and complete address of the appellants - some items were not classifiable as 'Capital Goods' in terms of Cenvat Credit Rules, 2004 - Held that:- it is found that the duty has been discharged by the appellants and there is no allegation that the goods have been diverted. No credit has been availed by Unit-I located in the same address across the road. Therefore, when all the substantial conditions have been admittedly fulfilled, we find no legal justification in denying credit on mere technicalities. In view of the various decided cases and also in view of the fact that Rule 9 itself recognizes that the Assistant Commissioner may allow the credit even if the duty paid documents do not contain all the particulars but contain essential details like duty payable, description of goods, value, registration number of issuing person etc., we find no justifiable reason for denial of credit on inputs in the present case. Cenvat credit - capital goods like Asbestos, Gasket Sheets, Chequered Plates - classification not fitting into the category of 'Capital Goods' in terms of Rule 2(a) of Cenvat Credit Rules, 2004 - Held that:- the nature of usage, as submitted by the appellants, that these are, in fact, used along with other capital goods for joining the pipes or fabricating the solvent recovery plant, and as such their use justifies their categorization as 'Capital Goods'. Therefore, by following the judgment of Hon'ble Supreme Court in the case of Rajasthan Spinning & Weaving Mills [2010 (7) TMI 12 - SUPREME COURT OF INDIA], the appellants are eligible for the credit on these items. Cenvat credit - other capital goods - ECC Code of the appellants was not figuring in the duty paid documents - Held that:- it is found that denial of credit only on the ground of ECC Code, originally not available in the documents, cannot be sustained. In any case, the said document contained all other relevant details and the ECC Code has been rectified by the suppliers on the request of the appellants. In the absence of any other ground for denial of credit, we find that the substantial benefit of credit on 'Capital Goods' cannot be denied on this procedural ground. - Decided in favour of appellant
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