TMI Blog2011 (9) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... does not appeal to commonsense - held that:- When the appellant did not come forward to make its claim adducing proper evidence, failure to follow the prescribed procedure disentitled the Appellant to the claim of cenvat credit. - Accordingly appeal of the appellant is dismissed. - E/2322/05-SM - - - Dated:- 1-9-2011 - MR. D.N. PANDA, J Present for the Appellant: Ms.Sukriti Das, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... X dated 24.10.94 to entertain loss of supporting documents to consider cenvat credit claim if any. 3. According to Revenue when the appellant did not come forward to comply to the laid down procedure, the appellate authority has rightly decided against the appellant. 4. Heard both sides and perused the record. 5. Cenvat credit is a benefit given to the claimant who discharges burden of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Therefore, on this count the claim of the appellant was rightly denied. 6. In so far as document relied upon at page 24 25 is concerned, appellant's statement that page 24 is based on page 25 of the appeal folder does not get support without any authentication by the Range Superintendent who has simply recorded that duty paying document defaced. Such a declaration does not come to the rescu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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