2011 (4) TMI 1070

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....pondent Per:  Shri B.S.V. Murthy, Member (Technical)     The appellant imported two bottle decorating machines and availed CENVAT credit of Rs.23,33,782/- during the year 2002-03 and 2004-05.  Subsequently, the appellant exported the machines.  In the impugned order the appellant has been required to pay the CENVAT credit amount utilised by them on the ground ....

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....oduced by the appellant are not acceptable.   3. After hearing the ld. counsel, we find that once the appellant submitted production report and other evidence it was necessary for the lower authority to verify the same and record his observation.  There is no observation at all as regards these evidences and why the same are not acceptable.  Since the documentary evidence has no....