TMI Blog2018 (2) TMI 1666X X X X Extracts X X X X X X X X Extracts X X X X ..... that too in the accounting records. However, in ER-1 return there is no discrepancy as correct closing balance of CENVAT as on 31.03.2010 was correctly shown as the same amount in the opening balance of April, 2010 in the ER- 1 return of April 2010 - there is only a clerical error while recording the opening balance in the Month of April, 2010. As such this is not a case of wrong availment of cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the ER-1 return the closing balance of 31 st March and opening balance of 1 st April and subsequent month it was correctly recorded. During the Audit it was pointed out that by passing journal voucher the opening balance of 1 st April was corrected but no document was produced, therefore for the amount of journal voucher demand of CENVAT credit was raised. The Adjudicating Authority confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tary evidence was submitted therefore the order of the Commissioner (Appeals) liable to be set aside. 3. Shri Prasad Paranjape, learned Counsel appearing on behalf of the respondent submits that there is no case of wrong availment of CENVAT credit, the respondent having recorded correct closing balance as on 31.03.2010, inadvertently transferred/recorded short opening balance as on 01.04.2010, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, in ER-1 return there is no discrepancy as correct closing balance of CENVAT as on 31.03.2010 was correctly shown as the same amount in the opening balance of April, 2010 in the ER- 1 return of April 2010. In this position the conclusion is that there is only a clerical error while recording the opening balance in the Month of April, 2010. As such this is not a case of wrong availment of cre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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