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M/s. GE India Industrial Pvt. Ltd. Versus C.C.E. New Delhi

Denial of CENVAT credit - validity of duty paying documents - fake invoices - some invoices in the name of other division of the company and some invoices do not have the name of the company or its location - Rule 9(2) of the Cenvat Credit Rules 2004 - Held that: - the appellants training division is housed along with several other divisions of the company in the same premises in New Delhi. Further, the training division has been transferred to M/s. GE India Pvt. Ltd. (appellant) w.e.f. February .....

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owever, the same does not appear to have been considered. We find that Rule 9(2) of the Cenvat Credit Rules 2004 provides for such eventualities - The rule vests the jurisdictional Assistant Commissioner or Deputy Commissioner with the power to admit documents subject to verification. - Similar issue decided in the case EUPEC-Welspun Coatings India Ltd. Vs. CCE [2008 (8)515 - CESTAT, AHMEDABAD] and the reliance placed in the decision where it was held that all the details are available excep .....

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relief to appellants. - Imposition of penalty u/s 77 of the Finance Act 1994 - Under the facts and circumstances of this case we find no justification for imposing such penalty and is hence vacated. - The matter needs to be remanded to the original adjudicating authority for undertaking verification of the reconciliation chart along with supporting documents which the appellant is presently in a position to submit. The appellant is directed to produce all necessary details and facilitat .....

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Delhi. The impugned order relates to disallowance of demand of Cenvat Credit to the tune of ₹ 64,85,023/- availed by the appellant. The reasons for disallowance are that the invoices based on which the Cenvat Credit has been availed are not in the name of the appellant. Some of the invoices are in the name of other divisions of the company and some others do not have the name of the company or its location. The appellant submits that they are a division of G.E. India Industrial Pvt. Ltd. .....

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e undertaken thorough reconciliation of the invoices and at the time of adjudication before the Commissioner, submitted a Chartered Accountant s certificate evidencing utilization of the various services covered by the invoices. They are also in possession of vendor wise confirmation in respect of the invoices which they are not in a position to produce before departmental authorities from which it can be confirmed that all the services covered by various invoices have been utilized in the train .....

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ly, many invoices based on which Cenvat Credit have been availed did not contain full details such as correct name of appellant. However, we find that the appellant is now in a position to satisfy the Revenue authorities about the genuineness of each and every invoice involved in the present proceedings. It is also submitted before us that such a reconciliation statement backed by a Certificate from Chartered Accountant has been produced before the Adjudicating authority. However, the same does .....

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e power to admit documents subject to verification. 4. We find that similar issues have repeatedly come up before the Tribunal. For example in the case of EUPEC-Welspun Coatings India Ltd. Vs. CCE 2009 (235) ELT 347 (T) and in the case of Idea Mobile Communications Ltd. Vs. CCE 2010(20) STR 775 (T). In the case of EUPEC-Welspun Coatings India Ltd. the Tribunal held as follows: We have considered the submissions. We find that all the judgments cited by the ld. Advocate are very relevant and are a .....

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rules. According to him such a document has to include the central excise or service tax registration number of the person issuing the invoice, name and particulars of the factory or warehouse or premises, first or second stage dealer s name and address of the consignee. On the other hand, we find that Rule 9(2) provides that credit shall not be denied o the ground that the documents does not contain all the particulars required to be contained under these rules if the document contains details .....

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