2018 (6) TMI 316

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..... , Pune-I has, vide, order-in-appeal no. P-I/MMD/217/2012 dated 12th November 2012, confirmed disallowance by original authority of credit of `2,96,640 availed on invoice issued by other unit of the appellant, M/s Poona Automation, before they had got themselves registered as an assessee, of ` 2,28,675 for having been claimed against photocopies of the bills of entry and without receipt at their pr .....

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..... ly attested by the Jurisdictional Range Superintendent at the supplier's end to evidence the duty paying character of the said invoice in question. He further observed that there is no dispute about the duty paid character of the inputs, receipt of the same in the Appellants' factory and utilization for manufacture of final product. The learned Commissioner therefore came to the conclusion that th .....

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..... ocuments for availing the credit are available, credit can be taken at any time. The Cenvat Credit Rules do not prohibit availment of Cenvat credit in respect of inputs/input services which have been received prior to registration. The Cenvat Credit Rules contain no express restriction on distribution of credit earned prior to taking the registration by the ISD also. Hence, the ISD can avail credi .....

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..... records. The respondent had purchased the brake assemblies from M/s. Kalyani Brakes Ltd., Jalgaon. If they had first transported the brake assemblies to their factory at Pithampur Indore and thereafter, sent the same to M/s. Spicer India Ltd., Pune for being fitted with rear/front axles being supplied by them, they would be entitled for cenvat credit in respect of brake assemblies on the basis of .....

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..... nvat credit. In view of the above, we do not find any infirmity in the impugned order. The Revenue's appeal is dismissed.' denial of credit of duty paid on goods sent directly to the job worker is challenged. 3. It was also pointed out that there is no dispute that the goods had been utilized for the purposes of manufacture. 4. Heard Learned Authorized Representative who exhorted that the appe .....

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