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TMI Blog2017 (3) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... l has been filed by the appellant against the Order-in-Appeal No.01/Kol-V/2016 dated 31.01.2016 passed by Commr. (Appeals) of Central Excise, Kolkata, whereby the ld.Commissioner rejected the appeal filed by the appellant and upheld the order-in-original dated 30.01.2012 on the purported observation that the appellant had availed and utilized CENVAT Credit to the tune of Rs. 54,144.97 on the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.97 was irregularly taken and utilized by the appellant and therefore, the same was payable along with appropriate interest in terms of Rule 14 of CENVAT Credit Rules, 2004. The appellant had debited Rs. 10,000/- vide RG 23A Part II, Sl.No.3 dated 12.11.2010 and intimated the same to the Department. Show-cause notice was issued as why :- (a) the amount of Rs. 44,144.97 i.e. (Rs.54,144.97 Rs. 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pearing on behalf of the appellant, filed a copy of Form of ER I, Form of RG-23A Part II, Consignment Note issued by proprietor and copy of the Day Book Register of the Appellant. He also filed copy of the declaration issued by M/s Micro Inks in this regard, which is reproduced below : "To Whom It May Concern Dear Sir, This is to bring to your kind notice that M/s Variance is our customer fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delivered to Bondel Road only and nothing was delivered to Phears Lane. This is for your kind information only. Thank you, For MICRO INK LTD. Sd/ (Authorised Signatory)" The ld.Advocate for the appellant also relied on the Tribunal's decision in the case of Commr. of Central Excise, Trichy Vs. Shasun Chemicals & Drugs Ltd. reported in 2002 (145) ELT 386 (Tri Chennai). 4. Shri S.Dus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that substantial benefit of credit cannot be denied so long as it can be proved that the good are duty paid and received in the factory and are used in the manufacture of final product. These are all procedural and technical lapses, which are curable in nature. Accordingly, I remit the matter to the Adjudicating Authority to verify the documents and decide the issue in accordance with law. Needl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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