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2018 (7) TMI 843 - AT - Central ExciseTransfer of credit - denial of transfer of credit from the predecessor unit namely M/s Varun Enterprises to M/s. Varun Pressing Pvt. Ltd - Rule 10 of the Cenvat Credit Rules, 2004 - the department has sought to deny the credit stating that when the Range Officer visited he was not able to verify for the reason that goods were lying haphazardly on the shop floor - Held that:- If Range Officer would have made effort, he could have physically verified the stock which he failed to do so. For failure of the Range Officer to perform his duty, the credit due is not to be denied to the appellant. In the present case, it is also not stated that the stocks were found short, if found short in what extent. Further, what was the documentary evidences made available at the time of stock verification was not produced. One more opportunity may be granted to the department to cause verification of the documents - appeal allowed by way of remand.
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