TMI Blog2016 (11) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... ct provided by the statute as to the use of the goods to provide output service. Had the goods come back to the appellant, the appellant would have made other alternative arrangement to provide service with those goods. Therefore, it does not stand to reason as to why denial of CENVAT credit shall be made if the goods cleared shall lie in the premises of the consumer and public places to ensure pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gency in public sector to ensure undisrupted service. It is known on record to Revenue that these goods have not gone elsewhere but all along lying in the premises of the consumer and in different public places for the purpose of verification. If the rule becomes stringent and hard, provisions of the services by the appellant-public sector shall be brought to standstill and the rule in other words ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may also allow appropriate relief to the appellant. 2. On the other hand, Revenue supports the adjudication and says that the goods did not come from a place where it was and that defeats the purpose of CENVAT Credit Rules. 3. Heard both sides and perused the records. 4. Learned counsel is correct in his approach to state that verification is one of the object provided by the statute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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