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2015 (8) TMI 445 - AT - Central ExciseDenial of CENVAT Credit - adjudicating authority held that the machineries were very old i.e. purchased by M/s. Gokulanand Texturisers in the year 1998 and therefore, it is no longer remained in a position of being reused as fresh parts (inputs) for manufacture of new machines - Held that:- Appellant received the goods accompanied with the Central Excise invoices and availed CENVAT credit - It has been alleged in the show cause notice that the appellant failed to produce any job card or any other private record to establish the use of these items in the final products. Learned Advocate during the course of hearing drew the attention of the bench only RG-23 Part-I register that the appellant have used the goods in question in and waste and scraps. Admittedly, the appellant received old and used machinery, apparently, which cannot be used in the final products. The appellant failed to produce any evidence of use of the items - No reason to interfere with the order of Commissioner (Appeals) - Decided against assessee.
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