TMI Blog2011 (9) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... the Cenvat credit entries relating to excise duty paid in respect of said machines in its record - Revenue contended that appellant is not entitled to Cenvat credit and duty is also payable - Revenue could not come out with evidence to show that Cenvat credit recorded in the accounts was utilized at any time before that was reversed - Disallowance is usually made if it was earlier allowed under la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit was available to it. But due to unusability of the above machines, at the time of removal thereof the appellant reversed the Cenvat credit entries relating to excise duty paid in respect of said machines in its record. 3. When the matter stood as above, the authorities below not only held that there should be disallowance of credit but there shall be levy of excise duty liability to the tu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of aforesaid notification. 5. Learned D.R. on the other hand says that the appellant is not entitled to Cenvat credit and duty is also payable. 6. Heard both sides and perused the record. 7. When there is no dispute from both sides about the arrival and removal of machines which were covered by the aforesaid invoices with a supported fact that there was reversal of Cenvat credit as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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