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M/s Swaraj Foundry Division (A Unit of Mahindra & Mahindra Ltd) Versus CCE, Chandigarh

2017 (3) TMI 499 - CESTAT CHANDIGARH

CENVAT credit - inputs - denial on the premise that the invoices against which the appellant has taken the credit were not pre-authenticated by the dealer and the dealer has not maintain records for goods supplied to the appellant - Held that: - As t .....

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dit cannot be denied to the appellant. - Non maintenance of records by the dealer, cannot be the ground for denial of cenvat credit, therefore, on these grounds, the appellant is entitled to avail cenvat credit as there is one to one correlation .....

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V.K. Tehran, AR - for the respondent ORDER The appellant is in appeal against the impugned order wherein the cenvat credit on inputs were denied on the premise that the invoices against which the appellant has taken the credit were not pre-authentic .....

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l of the cenvat credit to the appellant is that the invoices issued by the appellant were not pre-authenticated. 4. In the case of Steel Authority of India Ltd. reported in 2009 (239) ELT 75 (Tri. Kol.) wherein this Tribunal has examined the issue an .....

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at that time as a general practice. He further states that in the following cases, the Tribunal has allowed credit holding that non pre authentication was only a procedural lapse:- (i) Banswara Fabrics Ltd. V. Commr. Of C.E., Jaipur- 2002 (150) ELT 9 .....

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2 (149) ELT 163 (Tri. Del.) (v) Commr. Of customs, Meerut v. Triveni Engg. & Industries Ltd. 2004 (177) ELT 211 (Tri. Del.) 12. Considering the submissions including the cited decisions, we are of the view that the credit to the appellants cannot .....

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on the furnace oil except to the extent reversed by them towards proportionate use for production of electricity supplied to the township amounting to ₹ 10,13,487/- 5. As this Tribunal in the case of Steel Authority of India ltd. (Supra) has he .....

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record by the dealer as per Rule 9(4) of the Cenvat Credit Rules, 2004, I find that as per the said Rule, the dealer is required to maintain the record to pass proportionate cenvat credit on the goods received from the manufacture to the buyers on p .....

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