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2019 (12) TMI 53 - AT - Central ExciseClandestine removal of finished goods - No corroborative evidences - CENVAT credit - HELD THAT:- There is no categorical admission of clandestine removal by the Director of the appellant. This Tribunal have held that only for the shortage found at the time of physical verification, does not lead to the conclusive evidence of clandestine removal - Accordingly, the charge of clandestine removal is not sustained, there is no corroborative evidence against the appellant. CENVAT Credit - duty paying invoices - credit availed on supplementary invoices raised by South Eastern Coalfields Limited (a PSU) for supply of coal to the appellant - HELD THAT:- Credit is allowed placing reliance in the case of M/S JAYPEE REWA PLANT VERSUS CCE&ST, JABALPUR [2018 (10) TMI 391 - CESTAT NEW DELHI] where it was held that the appellant is entitled to take cenvat credit on the supplementary invoices - credit allowed. Appeal allowed - decided in favor of appellant.
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