2009 (10) TMI 371

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....t grounds. Ld. Advocate submitted a synopsis categorizing issue-wise demands and conceded demands in respect of certain categories. After hearing both sides arid perusing the records, we record our decision in respect of each category of disputed items. 4. Canvas Canopy - Amount of credit involved: Rs.87.1331-: It was claimed by the appellant that the Canvas Canopy is fixed on the chassis as part of manufacturing and the same is meant for protecting the drivers who drive the vehicle- chassis to the customer/body building premises and that the value of the canopy stands included in the assessable value of the chassis and duty paid. He also submits that they are being allowed the credit in respect of this item presently. As we find t....

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....r careful consideration, we are of the opinion that order for recovery of the credit pending verification is not appropriate. The demand in this regard is set aside. The order of the Commissioner in so far as the direction to the jurisdictional Central Excise authorities to verify the genuineness of the documents and duty paid nature and recover the credit if the same was found to be not in order, is upheld and it is open to the authorities to deny the credit, as per law if found inadmissible. 8. Invalid duty paying documents - Amount of credit involved: Rs.87,271/- and Rs.3,90,861-: In certain cases it is claimed by the appellant that the invoices contain only the broad description of the inputs as motor vehicle parts and the Tariff ....

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....ticulars not mentioned - Amount of credit involved: Rs.70,815/-:   Ld. SDR submits that during the relevant period, the particulars required to be incorporated in the invoices specifically included Sl. Nos. of debit entry in PLA/RG-23A. We notice that a lot of developments in procedure have taken place and as of now, the supplier of inputs is required to make one consolidated entry in respect of clearances effected during any month and as a result, the invoices based on which credit are being taken, as of now, do not indicate the PLA/RG-23A debit details. In view of the above, we are of the opinion that this omission, if any, was a technical omission. On this ground the credit should not be denied. Demand in this regard is als....