9911796707
TMI Blog2013 (12) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeals are being disposed of by a common order as they arise out of same impugned order passed by Commissioner (Appeals). 2. For better appreciation, we reproduce the chart submitted by learned advocate detailing various items and the reasons for denial of Cenvat credit. S. No. GROUNDS ON WHICH CREDIT WAS DISALLOWED AMOUNT (IN Rs.) RELEVANT CASE LAWS 1. Non-production of duty paying d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbai)] CCE, Mangalore V. Mangalore Refinery & Petrochemicals Ltd. [2002 (150) ELT 114 (Tri-Bang)] SAIL V. CCE, Ranchi [2010 (25) ELT 129 (Tri-Kolkata)] TATA Iron and Steel Co. Ltd. V. CCE, Jamshedpur [2001 (138) ELT 940 (Tri-Kolkata)] 4. Credit taken on extra copy of Invoice. Non-Production of duplicate copy of invoice [as provided under Rule 57 G of the Central Excise Rules, 1944]. (No disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancies in Dealer's Invoices, such as non-mention of certain details such as manufacture's details and invoice no. (No dispute regarding the duty paid nature and receipt of goods in the factory) 16,59,176/- Bajaj Tempo Ltd. V CCE, Pune [1999 (106) ELT 145 (Tribunal)] CCE, Ahmedabad V. Satyen Dyes [2001 (134) ELT 655 (Tri-LB)] P.S. Hunjan & Brothers V. CCE, Chandigarh. TOTAL 46,07,857/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of invoice could not result in denial of credit. As regards S.No. 5, 6 and 7, learned advocate fairly agrees that the credit would not be available to the appellant. As regards S.No. 8, we find that credit stand denied on the technical and procedural ground of non-availability of certain particulars in the dealers invoices. Otherwise, there is no dispute about receipt of invoice and their utili ..... X X X X Extracts X X X X X X X X Extracts X X X X
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