TMI Blog2015 (11) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... Further, the Commissioner (A) has observed that the appellants have only produced computer generated worksheet of details of stock of input available on the relevant date and have not produced any evidence to show that such inputs were lying in stock on the date of registration by the appellant. I find that all these facts are verifiable and would be available from the accounts maintained by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned orders, the lower authorities have denied the CENVAT credit availed on the capital goods wrongly as also CENVAT credit availed on the inputs, as on the day of their crossing the exemption limit and coming under the excise net. 2. Learned advocate submits that they are not challenging the denial of CENVAT credit in respect of capital goods and accepted their liability and also have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid inputs were available in the stock as on the day when they started paying duty. 4. It is seen that the appellants have subsequently produced the original invoice, and the lower authorities were bound to take note of. Further, the Commissioner (A) has observed that the appellants have only produced computer generated worksheet of details of stock of input available on the relevant date and h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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