2008 (3) TMI 418

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....IAL MEMBER A.K. Rastogi for the Appellant. V.K. Agarwal for the Respondent. ORDER 1. Heard both sides and perused the record. 2. The respondent availed Cenvat credit on inputs/capital goods on the basis of the invoices, wherein, the suppliers mentioned the brand name "Hero Puch" or "Hero Motors" of the Respondent's company and their address. The Adjudicating Authority denied credit ....

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....le Central Excise Rules, 1944, the Assistant Commissioner of Central Excise may allow the credit on duty paid on inputs/capital goods in minor procedural lapses in filing the declaration or in the invoices/documents, based on which credit is to be taken. However, the Assistant Commissioner should ensure inputs/capitals goods have suffered duty and are being used/are to be used in the process of ma....