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Makson Healthcare Pvt. Ltd. Versus Commissioner of C. Ex. & S.T., Bhopal

2017 (2) TMI 1260 - CESTAT NEW DELHI

CENVAT credit - capital goods - Merely because the invoices were not available after a period of three to four years, cannot be adopted as a ground for denial of credit but when the same original invoices were available at the time of availing credit .....

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, all the entries were made in their statutory records and all the returns were also filed with their jurisdictional Central Excise authorities and were attached and all particulars are reflected in ER1 return. In such a scenario, to reject the refun .....

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/2017-SM(BR) - Dated:- 10-2-2017 - Ms. Archana Wadhwa, Member (J) Shri P.C. Kashiv, Advocate, for the Appellant. Shri R.K. Mishra, AR, for the Respondent. ORDER After hearing both sides, I find that the dispute in the present appeal relates to availm .....

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result of audit objection, subsequently the appellant was called upon to produce the invoices which they could not produce as the same were lost by them. On account of appellants inability to produce the invoices, the proceedings were initiated again .....

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s that file containing invoices was subsequently lost and they have made efforts to procure the invoices from the manufacturers or from the Range authorities of the manufacturers. The said invoices were placed before the authorities below to take not .....

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taining all the requisite records and capital goods received in their factory, were still available and the Revenue, if desired, could have made inquiries from their counterparts having jurisdiction over the manufactures factory so as to establish th .....

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iling credit. He also assails the demand on the point of limitation. 4. The purpose of allowing the credit of duty paid on the capital goods is to reduce the duty burden on the final product and the cascading effect. Admittedly, when the appella .....

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scenario, to reject the refund claim for non-production of invoices after a period of 3 to 4 years, is neither justifiable nor warranted. Otherwise also, I find that appellant is able to produce most of the invoices subsequently thus establishing dut .....

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