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2023 (7) TMI 355 - AT - Central ExciseCENVAT Credit - inputs - Invoices are falling within the definition of documents under Rule 9 of Cenvat Credit Rules, 2004 or not - HELD THAT:- It is seen from the Annexure A of the Show Cause Notice that while 45 items have been listed towards Cenvat Credit of Rs.2,78,521/- the objection has been made in the Remarks column only for about five or six items. No remarks have been made by the Department as to why all these items are not eligible for the Cenvat Credit. Even the remarks made in some cases are not very serious in nature. From the Show Cause Notice, it is observed that merely on the basis of Audit Report, the proceedings have been initiated. No investigation was conducted by the Department on the detailed reply filed by the Appellant with the Audit Team - It is seen that there is no dispute about the eligibility of Cenvat Credit on account of the Invoices raised. No facts have been brought in to the effect that Appellant has not recorded these inputs in their records and there is no dispute that the appellant was not making payments for such inputs used in their industry. Department has not brought in any concrete evidence to deny the Cenvat Credit taken by the Appellant. The Lower Authorities were in error in not addressing the item-wise details furnished by the Appellant. Therefore, the Appeal filed by the Appellant is allowed.
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