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2015 (10) TMI 1330 - CESTAT AHMEDABAD

2015 (10) TMI 1330 - CESTAT AHMEDABAD - TMI - Denial of CENVAT Credit - Capital goods - whether credit on certain capital goods and inputs is admissible to appellants Unit -III for the documents where the name of unit No. I & II was mentioned - Held that:- The original objection that documents are in the name of the other units of the appellant was condoned by the first appellate authority. But in the remand proceedings a case was made out that neither the capital goods nor the inputs are recei .....

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h 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 .....

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8/2011 - ORDER No. A/10212 / 2015 - Dated:- 9-3-2015 - Mr. H.K. Thakur, J. For The Appellant : Shri Anand Nainawati, Advocate For The Respondent : Shri J Nagori, Authorised Representative Per : Mr. H.K. Thakur; This appeal has been filed by the appellant against OIA No. SKSS/226/VAPI/2010 dated 30.09.2010/ Under this order, first appellate authority uphold the OIO No. 03/Assistant Commissioner/SLV-II/DEM/2010-11 dated 28.5.2010 passed by the adjudicating authority denying CENVAT credit of ₹ .....

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n 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 neit .....

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Para 4.1.4 of the Order-in-Appeal dated 30.09.2010 that the capital goods and inputs were not available in the said unit and credit has been correctly denied by the first appellate authority. 4. Heard both sides and perused the case records. The issue involved is whether credit on certain capital goods and inputs is admissible to appellants Unit -III for the documents where the name of unit No. I & II was mentioned. The original objection that documents are in the name of the other units of .....

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