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2017 (8) TMI 1108 - PUNJAB & HARYANA HIGH COURTCENVAT credit - moulds - Whether Hon’ble CESTAT is legally justified in not denying the Cenvat credit on the moulds on the basis of a Chartered Engineer Certificate whereas relevant Central Excise invoices clearly indicated that said moulds were removed by the assessee? - Held that: - The Adjudicating Authority relied upon the invoices to hold that the moulds had not been removed. The invoices merely evidence a sale. They do not evidence the movement of the goods in respect whereof, they are raised - We will presume that absent anything else an invoice prima facie indicates the delivery of possession of the goods sold. However, in the present case, this presumption is rebutted by the certificate issued by the Chartered Engineer. There is nothing that indicates that the certificate issued by the Chartered Engineer is false. The Tribunal cannot be faulted for having relied upon the certificate issued by the Chartered Engineer. The Tribunal rightly proceeded on the basis of the balance of probabilities - appeal dismissed - decided against Revenue.
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