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2022 (8) TMI 1051 - CESTAT MUMBAIRecovery of CENVAT Credit - contravention of rule 4(1) of CENVAT Credit Rules, 2004 by storing otherwise eligible ‘inputs' at unregistered premises and without taking statutory permission mandated under rule 8 of CENVAT Credit Rules, 2004 for the period from 1st May 2010 to 31st January 2011 - HELD THAT:- On the admitted facts, it is seen the disputed credit is attributable to ‘inputs’ stored at premises that, though not included in the registration, was pending for approval of such inclusion. Considering that the approval was granted, and though belatedly, without any objections thereto, it is cause for wonderment that such delay was tolerated by the supervisory authority. It is also no less surprising that the officials engaged in ‘EA 2000 Audit’ did not consider it necessary to ascertain the cause of such ‘unalloyed’ breach of conditions; perhaps the nomenclature, permanently linked to its conception, is responsible for depriving it of the robustness that audit should be imbued with if it is to have continued relevance. The authority concerned would do well to give some thought to this. There is no allegation of mis-utilization of the input goods or that these were used for manufacture of non-entitled output goods. It is not found appropriate to uphold the impugned order in the light of the factual circumstances in which inputs were stored ‘inappropriately’ - appeal allowed - decided in favor of appellant.
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