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2009 (10) TMI 319 - AT - Central ExciseCenvat Credit- Demands of Rs. 2,12,336/-, Rs. 32,990/- and Rs. 88,703/- have been made on the grounds that debit entry has not been specifically mentioned in the invoices and product description not mentioned and only part No. mentioned. These demands are not justified for the reasons given in the order passed today on the appeals mentioned above by the same party and therefore, the demand in this regard is also set aside. Held that- It is not disputed that each consignment of furnace oil has been received under the cover of a challan and merely because, a combined invoice was received for several consignments as a matter of expediency, there is no reason to doubt the duty paid nature of the consignments and genuineness of the invoices issued by M/s. HPCL indicating the duty payment particulars and therefore the denial of credit is not justified. The demand in this regard is set aside. In the facts and circumstances of the case, the penalty of Rs. 10,000/-imposed is not justified and the same is set aside.
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