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2020 (1) TMI 486 - AT - Central ExciseCENVAT Credit - inputs/capital goods - MS Angles, channels, flats, beam, CR coils, HR sheets, welding electrodes etc. - period April 2003 to September 2010 - HELD THAT:- In order to justify the claim the appellants have to prove the receipt, storage and consumption of such inputs / capital goods in the manufacture of final products or intermediate products used in the final products - Learned Commissioner has found that the appellants, at the time of availing the exemption contained under Notification 67/95, have not given any indication of the capital goods captively manufactured and used. We hold that benefit, if otherwise available to the appellants cannot be denied only for the reason that they have not indicated at the time of availing. While holding that the credit of disputed items is eligible to be availed, when used as inputs or capital goods used in the manufacture of final products, we find that it is incumbent upon the appellant to prove to the satisfaction of the proper officer that such inputs/capital goods have been purchased and utilised in the factory. In the absence of such records credit cannot be given just on the claim of the appellants - As per the records made available before us, the Bench is not in a position to arrive at the fact as to whether the appellant have produced any record of receipt and usage of the said inputs/capital goods in their factory. However, the appellants have a strong case on merits. The issue requires to go back to the original Authority to allow credit, after going through records/returns that may be submitted by the appellants - Appeal allowed by way of remand.
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