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2015 (11) TMI 770 - CESTAT BANGALOREDenial of CENVAT Credit - Capital goods - Credit availed on the basis of photocopy invoice - Held that:- Appellants have subsequently produced the original invoice, and the lower authorities were bound to take note of. Further, the Commissioner (A) has observed that the appellants have only produced computer generated worksheet of details of stock of input available on the relevant date and have not produced any evidence to show that such inputs were lying in stock on the date of registration by the appellant. I find that all these facts are verifiable and would be available from the accounts maintained by the assessee. The lower authorities instead of rejecting the appeal on such technical grounds could have called for the relevant records, maintained by the appellant during the course of their regular business. As such, I am of the view that the matter needs to go back to the original adjudicating authority for undertaking the above verifications. I order accordingly and direct the appellant to produce all the relevant documents before the lower authorities to substantiate his claim. - Decided in favour of assessee.
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