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2018 (1) TMI 98 - AT - Central ExciseCENVAT credit - credit taken on invoices on which proper address was not found - Held that: - there is only clerical error in the invoice(s). Admitted facts are that the appellants had two units in the same industrial area, only difference name – “Structure Division”, by the same management. Further admitted facts are that goods were found properly accounted in the proper records as required and no discrepancies were found with regard, and used in manufacture of finished goods, cleared by appellants on duty payment - credit allowed. Reversal of CENVAT credit under protest - CC Billets - Held that: - the Commissioner (Appeals) erred in observing that reversal is without protest. As appellants have not accepted objection of Revenue and have also been contesting the matter in appeal. Thus the reversal of credit ipso facto is not admission - credit on Billets is fully allowed. Levy of duty - removal of scrap - Held that: - cogent explanation was given by the appellants, not found untrue. Thus demands have been confirmed only on presumptions - demand set aside. Inputs found short - MS Angles - Held that: - admittedly there is no calculation sheet annexed to Panchnama, neither any such calculation is referred in the show cause notice. Thus the demand is by way of presumption which is not tenable. Appeal allowed in part.
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