TMI Blog2009 (2) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... - 13-2-2009 - Shri A.K. Srivastava, J. REPRESENTED BY : Shri Anant Suresh Mangrulkar, Asst. Manager, for the Appellant. Dr. T. Tiju, JDR, for the Respondent. [Order]. Heard both the sides and perused the records. 2. The short issue involved in the instant appeal is regarding the admissibility of the Cenvat Credit of Rs. 12,528/-, Rs. 5562/- and 15464/-. 3. The only ground o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the Cenvat Credit at the consignee s end on the impugned invoice does not arise. The Department has also not adduced any evidence to the effect that the credit has been taken by the consignee on the invoice in question. Hence, I hold that the Cenvat credit of Rs. 12,528/- is admissible to the appellants. 4. As regards the availment of credit of Rs. 5,562/- on the basis of RCIA is concerned, I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... information from the vendor that the rejected goods have been rectified and returned back to appellants and recorded under RCIA No. 752255 dtd 27-4-2001, the appellants availed the Cenvat Credit on the strength of the RCIA. The credit has been rightly availed by the appellants. The denial of the Cenvat Credit of Rs. 5,562/- is not justified as the receipt of the impugned goods is borne out by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the Cenvat credit debited by them as per provisions of erstwhile Rule 57AC(5)(a). The credit has been rightly availed by the appellants. The denial of the Cenvat credit of Rs. 15,464/- is not correct as the receipt of the impugned goods is established from the records. 6. Since the Cenvat Credit of Rs. 33,554/- (Rs. 12,528/-, Rs. 5,562 and Rs. 15,464/-) has been held to be admissible on merits ..... X X X X Extracts X X X X X X X X Extracts X X X X
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