TMI Blog2015 (10) TMI 1330X X X X Extracts X X X X X X X X Extracts X X X X ..... letter dated 02.2.2009 was mentioned in the proceedings to hold that the capital goods and inputs were not available in the factory when the same was closed and also when the credit was taken in 2003. A copy of such verification report was also not made available to the appellant. Appellant did produce copies of RG-23 Part-I & II of the credit taking registers to establish that capital goods and inputs were received in the factory of the appellant. The details of the raw material consumption were also made available by the appellant. It is not coming out of the discussion of the adjudicating authority as to why the records maintained by the appellant are not acceptable. The statutory CENVAT taking records are the only authentic documents to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and inputs in appellant s Unit-III when the invoices were in the name of Unit No. I and II of the appellant. That in the original rounds of litigation it was discussed that for minor clerical mistakes cenvat credit can not be denied to the appellant. That the credit has been denied on the presumption that inputs and capital goods were never received in Unit No. III. It was his case that the entire credit is proposed to be denied on the ground that as per report of JRO, the capital goods/ inputs were not received by the appellant. That copy of said report was never given to the appellant. It was also the case of the learned Advocate that neither the audit report nor the show cause notice dated 04.1.2008 raised an iota of evidence that the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of RG-23 Part-I II of the credit taking registers to establish that capital goods and inputs were received in the factory of the appellant. The details of the raw material consumption were also made available by the appellant. It is not coming out of the discussion of the adjudicating authority as to why the records maintained by the appellant are not acceptable. The statutory CENVAT taking records are the only authentic documents to establish that capital goods and inputs were received by the appellant, when manipulation of records or diversion of inputs/ capital goods are not alleged in the show cause notice. Under the above facts and circumstances appellant has brought on record the fact of receipt and utilisation of capital goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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