2016 (2) TMI 965

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..... spondent. ORDER Cenvat credit of Rs. 50,375/- was denied to the appellant during the period January, 2012 to February, 2013 on the ground that the appellant is not maintaining the records of sale returns. The facts of the case are that the appellant is engaged in the manufacture of motor vehicle parts. An audit took place in the premises of the appellant, it was found that appellant has taken Ce .....

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..... Ld. counsel appearing for the appellant submits that although an audit was conducted but no such record asked to be produced by the appellant and appellant has produced all the records at the time of adjudication before the adjudicating authority but the adjudicating authority has not given any credence to the records produced before me. It is evident from the record that appellant has availed Cen .....

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..... of sale returns the said document is sufficient for maintaining the record. Further, I find that the appellant produced relevant record of maintenance of sale returns before the adjudicating authority which has not been considered. In that circumstances, Cenvat credit cannot be denied. Therefore, I hold that appellant has availed Cenvat credit later on sale return/documents at the time of return .....

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