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TMI Blog2008 (1) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... - Heard both sides and perused the record. 2. The appellant filed this appeal against denial of credit for violation of various provisions of erstwhile Central Excise Rules, 1944 (in short 'the said Rules') which are discussed below :- (A) Credit of Rs. 1,22,500/-:- The appellant availed credit on the basis of invoices wherein the job worker's name was mentioned. The Commissioner (Appeals) obser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r or job worker and therefore, compliance of the procedure is substantially required. Credit cannot be allowed on endorsed invoice. Therefore, denial of credit is justified. (B) Credit of Rs. 1,49,046.13 :- The lower authorities observed that in this case, job of extension was undertaken by the job worker or contractor on behalf of the manufacturer. The credit will he allowed by the Assistant Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leged that M/s. Triveni Engg Industries Ltd. supplied the capital goods to the appellants which shows that the goods supplied under the cover of invoice by the supplier and the goods supplied after rectification or replacing of the original goods which had been taken as damaged. Commissioner (Appeals) observed that the appellants received the new goods on payment of duty from the supplier. He also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -T(7) of the said Rules. To my mind, the revenue at best may demand of duty on the clearance of the damaged goods cleared under Rule 57-T challan if it was not returned back. However, there is no provision for adjustment of credit against the clearance of the damaged goods and the receipt of new capital goods. Therefore, denial of credit of Rs. 1,57,846/- is set aside. 3. In view of the above, de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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