TMI Blog2016 (8) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal. Out of remaining 12, 5 invoices are available in photocopies. Keeping in view that the credit has not been disputed on merit and also the first 50% of the credit was also not disputed on the ground of improper documents etc., I find no justification to deny the second 50% of credit on the grounds alleged in the proceedings before the lower Authorities. The appellants claim that certain docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bhopal. The appellants are engaged in the manufacture of excisable goods like Aluminium Alloy Ingots, Moulds etc. They were availing Cenvat credit on various capital goods, Moulds, Grinding Wheel, Accessories etc. During the period 2001-2002 to 2008-2009 they have availed Cenvat credit on capital goods. These credits were the initial 50% as per Cenvat Credit Rules 2001/2004. Thereafter in August ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad over a period 2001 to 2009. They had maintained all records and there is no allegation regarding diversion of any of the goods on which credits have been availed. Regarding non-availability of original documents, out of 173 invoices 161 invoices were found in original 5 were found to be photocopies and 7 invoices were not submitted. The learned Consultant submitted that the records pertaining t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly in respect of the second 50% availed in August 2011 the Revenue raised objection like non-availability of certain documents and non-maintenance of records. It was admitted in the show cause notice itself out of 173 invoices, 161 invoices were found in original. Out of remaining 12, 5 invoices are available in photocopies. Keeping in view that the credit has not been disputed on merit and also t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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