TMI Blog2018 (2) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... request of the Sahyadri Sahkari Sahkkar Karkhana Ltd. If they would have objected at that particular point of time, said sender of the capital goods would have issued fresh invoices. There is no dispute about receipt of the capital goods and their duty paid character and only the technical objection is being adopted by the Revenue for denial of the Cenvat Credit, which is otherwise available t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the basis of the invoices which were endorsed by M/s Sahyadri Sahakari Sahkkar Karkhana Ltd. Kolhapur. It is seen that the capital goods were originally received by the said Sahkkar Karkhana in the year 2003 and after a lapse of two years, the same were transferred to the present appellant and the original invoices received by the said Sahkkar Karkhana was endorsed by the Superintendent and In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fresh invoices. 5. First of all we note that the Revenue itself endorsed the invoices at the request of the Sahyadri Sahkari Sahkkar Karkhana Ltd. If they would have objected at that particular point of time, said sender of the capital goods would have issued fresh invoices. Otherwise also we note that there is no dispute about receipt of the capital goods and their duty paid character and onl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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