2011 (10) TMI 99

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..... vised the department to reject the documents entitling the appellant for Cenvat credit as those were zerox copies, the appellant was denied Cenvat credit. He submits that the goods in question was received and capital goods Cenvat credit was availed. There is no doubt at all by the department about receipt and use of the capital goods. Without making any independent examination of the whole chain .....

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..... Cenvat credit in respect of B.S.N.L. (a public sector) may not be denied when receipt of goods and installation thereof does not remain in doubt. The present case is not pleaded by Revenue to be otherwise.  Therefore, the appellant is entitled to the benefit of judgement of the Tribunal in the case of same B.S.N.L. made in the past However, to grant opportunity to the Revenue to satisfy that .....

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