TMI Blog2018 (2) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... on was not given under Rule 57(T) cannot be appreciated inasmuch as the same is only a procedural violation which substantive benefit should not be denied. CENVAT credit to the extent of ₹ 1,59,900/- stands disallowed for non production of proper documents - matter remanded to the lower authorities with directions to the appellant to produce the documents in support of their claim. App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... porting structures and fabricated tanks etc., used by the appellant in their factory for manufacture of sugar and molasses. The said denial is on the findings that goods in question were used as supporting structures and cannot be held to be cenvatable capital goods, as also on the ground that a proper declaration was not filed in terms of the provisions of Rule 57(T) of erstwhile Central Excise R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be denied. As such we find that the appellant is entitled to the credit in respect of above items and order accordingly. 5. However, credit to the extent of ₹ 1,59,900/- stands disallowed for non production of proper documents. For the said amount, we remand the matter to the lower authorities with directions to the appellant to produce the documents in support of their claim. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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