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Niton Valve Industries Pvt. Ltd. Versus Commissioner of Central Excise, Mumbai-II

2016 (1) TMI 559 - CESTAT MUMBAI

Cenvat Credit - Duty paying documents - certified copies of Central Excise invoices and bill of entry, which are attested photocopies of the originals. - Held that:- during the material period in this appeal, there were no provisions for relaxation a .....

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which, presumably must not have been submitted along with the returns filed with the authorities. In view of this extended period which has been invoked seems to be correct. - Demand confirmed - Decided against the assessee. - Appeal No. E/1744/2 .....

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Appeal no. YDB/388/M-II/2010 dated 13.07.2010 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone-II. 2. The appellant is absent despite notice. The appellant has sent a letter that the case may be decided on merits considering all gr .....

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invoices and bill of entry, which are attested photocopies of the originals. It is the case of the appellant that the material was received in their factory vide original and duplicate invoices which were misplaced and subsequently they filed a Poli .....

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e receipt of the inputs and consumption thereof, cenvat credit should not be denied. They relied upon the various judgments. As regards the attested photocopy of the bill of entry, it is the submission that the said bill of entry is a courier bill of .....

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of the records and on consideration of the submissions made by the learned departmental representative, I find that the appeal filed by the appellant needs to be rejected for more than one reason. Firstly, the period involved in this case is during .....

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ons also granted some relaxation for availment of cenvat credit on the attested photocopy of the invoice or the bill of entry, as the case may be. In my considered view, the appellant should have availed cenvat credit only on the original duty paying .....

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nvat credit on attested photocopies of the invoice or bill of entry, as the case may be. 6. Another argument which was put forth by the appellant in the grounds of appeal is that cenvat credit was availed during the period April 2004 to March 2005 an .....

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