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2016 (8) TMI 659 - AT - Central ExciseCenvat credit - availment of second 50% of credit on various capital goods - non-maintainance of proper records and non-production of relevant documents in support of these credits - Held that:- it was admitted in the show cause notice itself out of 173 invoices, 161 invoices were found in original. Out of remaining 12, 5 invoices are available in photocopies. Keeping in view that the credit has not been disputed on merit and also the first 50% of the credit was also not disputed on the ground of improper documents etc., I find no justification to deny the second 50% of credit on the grounds alleged in the proceedings before the lower Authorities. The appellants claim that certain documents were taken over by DGCEI/Income Tax Department. The correctness of the credit availed can be verified with other corroborative evidences. In such situations summary denial of credit of all the second 50% is not justified. It is to be noted that credit on all these items were not disputed when the first half of the credit was taken spread over a period of many years from 2001 to 2009. - Decided in favour of assessee
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