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2018 (8) TMI 1389 - AT - Central ExciseNon-reversal of CENVAT Credit - violation of provision of Rules 2 & 3 (5B) of Cenvat Credit Rules, 2004 - loss of inputs due to cyclone - Held that:- The provision of Rule 3 (5B) does not require reversal of Cenvat Credit on inputs if it had entered the manufacturing process rather, it calls for reversal only if the inputs are written off in full or any provision to write off in full has been made in the books of alcs. There is no provision of reversal of credit availed on inputs which has been destroyed - credit availed on inputs destroyed in natural calamity including cyclone, need not be reversed as it does not amount to removal of input as such. Inputs lost during the process of manufacture are not required to be considered for reversal of credit - credit remains allowed. CENVAT Credit - inputs - H.R. coils used in manufacture of capital goods - Held that:- In the present case, the assessee had furnished details of input (H.R. Coils) used in the manufacture of Klin/Stroage Tank. Therefore, there is no reason to disallow Cenvat Credit availed on H.R. Coil used in the manufacture of capital goods - credit allowed. CENVAT credit - duty paying invoices - original copy of STTG Certificate not available - Held that:- The Chief Commercial Manager of South Eastern Railway, Kolkata has issued statement of Service Tax for the month of August 2014, mentioning the name of the assessee as consignee wherein the amount of Service Tax of ₹ 66,668/- has been detailed. The said statement has been filed by the Consultant in the course of hearing and placed on record - Considering the available document as valid and sufficient proof for availing Cenvat Credit, the credit is allowed. Appeal allowed - decided in favor of appellant.
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