Exemption claim on machine installation date required verification of invoice evidence, and the matter was remanded for reconsideration.

Exemption under Notification No. 30/2004-CE depended on whether the Draw Winder Machine was installed before or after 1 March 2005. The assessee produced an invoice to support the claim, but the revenue rejected it as a late afterthought without verifying its authenticity. The document states that material documentary evidence relevant to an exemption claim should be examined and tested for correctness rather than discarded on a preliminary objection. The impugned order was set aside and the matter was remanded to the original adjudicating authority to reconsider the invoice and the exemption claim.

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Issues: Whether the invoice produced by the assessee to show purchase and installation of the Draw Winder Machine after 1 March 2005 ought to have been considered before denying the exemption under Notification No. 30/2004-CE dated 09.07.2004, and whether the matter required remand for verification.

Analysis: The dispute turned on the date of installation of the Draw Winder Machine, because the availability of exemption depended on whether the machine had been installed before or after 1 March 2005. The assessee produced an invoice evidencing purchase of the machine, and the revenue authorities rejected it mainly on the ground that it was filed at a later stage and was an afterthought. The record showed that the authenticity of the document had not been verified, although the department could have examined it. Where documentary evidence is available and is material to the exemption claim, it ought to be considered and verified rather than discarded summarily on a preliminary objection.

Conclusion: The invoice should have been examined and tested for correctness. The impugned order was set aside and the matter was remanded to the original adjudicating authority for reconsideration of the invoice and the assessee's claim.

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