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2011 (10) TMI 99

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..... ff appeal and stay - all the relevant documents should be verified by the department from the record of BSNL and also test averments of the Appellant - if the capital goods has arrived and was installed and no duplicate claim was made on the self same capital goods, the appellant should not be denied Cenvat credit - Appeal allowed by remand - E/63/2011-SM - - - Dated:- 7-10-2011 - Shri D.N. Pan .....

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..... earned D.R. submits that the authorities examined the issue and disallowed the Cenvat credit. 3. Heard both sides and perused the record. 4. The dispute being on a very limited point there is no necessity to merely dispose the stay application but also appeal itself can be disposed since dispute is on narrow compass. Both sides agree to the same. 5. The appellate order does not reveal con .....

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..... ticeable from the first Para of the appellate order indicating that no letter of the circle office was submitted to the Range office in respect of claim. Therefore, all the relevant documents should be verified by the department from the record of BSNL and also test averments of the Appellant. It is reiterated that if the capital goods has arrived and was installed and no duplicate claim was made .....

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