TMI Blog2016 (8) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... e produced. These documents in original alongwith the register/records relating to capital goods were taken over by the officers of Central Excise Intelligence in October 2009 in connection with certain investigations. It is seen from the Annexure to the seizure Panchnama dated 20/8/2009, the various connected documents relevant to the disputed credit were taken over by the officers. Even otherwi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entative (DR) - for the Respondent. ORDER The appeal is against order dated 06/01/2016 of Commissioner (Appeals), Bhopal. The appellants are engaged in the manufacture of various excisable goods like twisted bars and rods, CI Castings, Ingots, Moulds etc. They have been availing Cenvat credit on capital goods. In August 2011 they have availed Cenvat credit of ₹ 12,45,318/- towards s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugust, 2011. The Department has not questioned the correctness of the initial 50% credit taken on various occasions under due intimation. The credit of second 50% is being denied on the ground that the records of capital goods for past period are not available and further some of the invoices for these capital goods are not in original. The learned Counsel relied on the Tribunals decision in CCE, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit. The learned Counsel drew my attention to the fact that out of 242 invoices, 210 original documents were produced. For the remaining, photocopies of the documents were produced. These documents in original alongwith the register/records relating to capital goods were taken over by the officers of Central Excise Intelligence in October 2009 in connection with certain investigations. It is s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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