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2018 (5) TMI 1402

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....ce of excisable goods falling under chapter heading no.8459 and 8460 of CETA, 1985 and are availing the CENVAT credit under the CENVAT Credit Rules, 2004 (CCR). During the audit of the record of the appellant by CAAP Audit Party, it was noticed that the appellant has cleared certain inputs on which they had availed CENVAT credit under delivery notes as such without reversing the input credit availed on them during the period February 2013 to July 2013 amounting to Rs. 1,10,873/-. Thereafter a show-cause notice was issued alleging that the appellant has removed the following inputs without reversing the CENVAT credit availed on such inputs.  i. DA Cylinder  ii. Bearings iii. CNC Package iv. Motor  V. Plate vi. Fixture as....

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.... on the same day an excise invoice for the refurbishing work was raised. The inputs on which credit has been claimed have not been removed as such by the appellant. Rather the inputs have been removed to carry out certain refurbishing work which amounts to manufacture as per the Central Excise Act. He also submitted that in the show-cause notice it has been stated that the CNC package was purchased vide invoice No.6352036 dt. 24/03/2012 and amount of credit availed on such CNC package was Rs. 80,084/- whereas in fact CNC package which was removed vide Delivery Challan No.62 was purchased by the appellant from M/s. Tekcel Automation Pvt. Ltd. vide invoice No.62 dt. 10/07/2013 and the credit availed on such CNC Package is Rs. 20,863/-. He fur....

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....the same project number is mentioned. He further submitted that the appellant produced all these documentary evidence before the Assistant Commissioner and the appellant could have linked the Delivery Challan and the invoices during the course of audit itself but in spite of that the original authority as well as first appellate authority has confirmed the demand. 6 On the other hand, the learned AR defended the impugned order. 7. After considering the submissions of both the parties and perusal of material on record and various documents produced by the appellant in order to link the delivery challan with the invoices, I find that the goods mentioned in Sl.No. iii to v above were removed on payment of duty and the finding of the learned ....