TMI Blog2009 (10) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... ucture which is put inside furnace for holding and ramming the lining refractories in shape. Held that- the credit is also admissible and the order in this regard is set aside. Vendor under Investigation- Commissioner has denied the credit but allowed the Assistant Commissioner to conduct verification as to the genuineness of the documents and duty paid nature of the consignments sent by Clutch Auto Ltd. and allow the credit if the same is found to be in order. Held that- The demand in this regard is set aside. The order of the Commissioner in so far as the direction to the jurisdictional Central Excise authorities to verify the genuineness of the documents and duty paid nature and recover the credit if the same was found to be not in or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of each category of disputed items. 4. Canvas Canopy - Amount of credit involved: Rs.87.1331-: It was claimed by the appellant that the Canvas Canopy is fixed on the chassis as part of manufacturing and the same is meant for protecting the drivers who drive the vehicle- chassis to the customer/body building premises and that the value of the canopy stands included in the assessable value of the chassis and duty paid. He also submits that they are being allowed the credit in respect of this item presently. As we find that such Canvas Canopy is part of the motor vehicle-chassis which is cleared from the premises of the appellant and that the value of the same stands included in the assessable value for the purpose of payment of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e direction to the jurisdictional Central Excise authorities to verify the genuineness of the documents and duty paid nature and recover the credit if the same was found to be not in order, is upheld and it is open to the authorities to deny the credit, as per law if found inadmissible. 8. Invalid duty paying documents - Amount of credit involved: Rs.87,271/- and Rs.3,90,861-: In certain cases it is claimed by the appellant that the invoices contain only the broad description of the inputs as motor vehicle parts and the Tariff Sub-Heading and the part No. of the concerned motor vehicle parts. It was claimed that several thousand Nos. of parts are used in the manufacture of the motor vehicle and many of the parts are identified merel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . of debit entry in PLA/RG-23A. We notice that a lot of developments in procedure have taken place and as of now, the supplier of inputs is required to make one consolidated entry in respect of clearances effected during any month and as a result, the invoices based on which credit are being taken, as of now, do not indicate the PLA/RG-23A debit details. In view of the above, we are of the opinion that this omission, if any, was a technical omission. On this ground the credit should not be denied. Demand in this regard is also set aside. 11. Ld. Advocate for the appellant did not contest the demand in respect of denial of credit in respect of other invoices and on other grounds. 12. As regards the penalty of Rs.10.00 laths imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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