2009 (2) TMI 629

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....nt. Dr. T. Tiju, JDR, for the Respondent. [Order]. -  Heard both the sides and perused the records. 2. The short issue involved in the instant appeal is regarding the admissibility of the Cenvat Credit of Rs. 12,528/-, Rs. 5562/- and 15464/-. 3. The only ground on which the Cenvat Credit of Rs. 12,528/- has been denied to the appellants is that they have taken the cre....

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.... not adduced any evidence to the effect that the credit has been taken by the consignee on the invoice in question. Hence, I hold that the Cenvat credit of Rs. 12,528/- is admissible to the appellants. 4. As regards the availment of credit of Rs. 5,562/- on the basis of RCIA is concerned, I find that the appellants sent some rejected inputs i.e. Mirror 1100 Nos, to their Vendor as such for....

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....nts and recorded under RCIA No. 752255 dtd 27-4-2001, the appellants availed the Cenvat Credit on the strength of the RCIA. The credit has been rightly availed by the appellants. The denial of the Cenvat Credit of Rs. 5,562/- is not justified as the receipt of the impugned goods is borne out by the records. 5. As regards the availment of credit of Rs. 15,464/- on the basis of RCIA is conce....