2004 (9) TMI 514

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.... for the Appellant. Shri S.C. Pushkarna, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The issue involved in this appeal relates to availment of Cenvat credit of duty paid on capital goods transferred from their factory at Pune to their factory at Noida after lapse of a few years. 2.  On hearing both sides, we note that an identical issue for a....

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....as the case in respect of machines imported by them under Bill of Entry No. 1576. In respect of Bill of Entry No. 2615, they had taken credit at Pune unit and they had thus reversed the credit taken by them at Noida. Thus as far as credit in respect of Bill of Entry No. 2615 is concerned, the appellants are not disputing the fact that credit was not admissible to them for Noida Unit and to this ex....

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....in a cross reference of the duty payment under corresponding Bill of Entry. Such challans have been brought on records also. Rule 57AE(1)(h) prescribes that "invoice issued by a manufacturer of final products for clearance of inputs or capital goods as such" as one of the duty paying documents on the basis of which Cenvat credit can be taken. No doubt this invoice is to be issued in respect of cap....

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....at the credit of additional customs duty paid in respect of Bill of Entry No. 1576 was taken by the appellants at Pune. Secondly, in respect of Bill of Entry No. 2912, the appellants had taken part credit of Rs. 81,81,352/- which had been reversed by them in the month of July 1998 itself. According to the appellants, this credit relates to only 2 machines out of 5 machines imported by them under B....