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M/s. Kancor Colours Ltd. Versus Commissioner of Central Excise, Service Tax And Customs Bangalore-II

2015 (11) TMI 770 - CESTAT BANGALORE

Denial of CENVAT Credit - Capital goods - Credit availed on the basis of photocopy invoice - Held that:- Appellants have subsequently produced the original invoice, and the lower authorities were bound to take note of. Further, the Commissioner (A) h .....

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the appellant. I find that all these facts are verifiable and would be available from the accounts maintained by the assessee. The lower authorities instead of rejecting the appeal on such technical grounds could have called for the relevant records .....

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ppellant to produce all the relevant documents before the lower authorities to substantiate his claim. - Decided in favour of assessee. - E/34/2012-SM - Final Order No. 21387 / 2015 - Dated:- 19-6-2015 - Smt. Archana Wadhwa, Judicial Member For the P .....

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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 acce .....

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paying duty on their final products. This was in respect of the inputs lying in stock either as such or inputs contained in the finished goods or the inputs in process, on the date of Central Excise registration was taken. Though the credit was orig .....

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ties as also on the ground that there is no evidence produced on record that the said 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, a .....

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