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2015 (11) TMI 770 - CESTAT BANGALORE

2015 (11) TMI 770 - CESTAT BANGALORE - 2015 (325) E.L.T. 389 (Tri. - Bang.) - 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) 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 eviden .....

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for undertaking the above verifications. I order accordingly and direct the appellant 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 Petitioner : Mr. G. Subramanian, Consultant For the Respondent : Mr. S. Ilangovan, Asst. Commissioner (AR) ORDER Per : ARCHANA WADHWA Vide the impugned orders, the lower aut .....

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ocopy of invoice, on the day when they crossed the exemption limit and started 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 originally procured on the basis of the photocopy, they subsequently produced the original invoice before Commissioner (A). 3. The Commissioner (A) has rejected their stand on .....

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