2013 (12) TMI 574

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....ak, DR. PER : Archana Wadhwa All the appeals are being disposed of by a common order as they arise out of same impugned order passed by Commissioner (Appeals). 2. For better appreciation, we reproduce the chart submitted by learned advocate detailing various items and the reasons for denial of Cenvat credit. S. No. GROUNDS ON WHICH CREDIT WAS DISALLOWED AMOUNT (IN Rs.) RELEVAN....

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.... (224) ELT 226 (Mad)] JBM Tools Ltd. V. CCE, Pune [2002 (144) ELT 561 (Tri-Mumbai)] CCE, Mangalore V. Mangalore Refinery & Petrochemicals Ltd. [2002 (150) ELT 114 (Tri-Bang)] SAIL V. CCE, Ranchi [2010 (25) ELT 129 (Tri-Kolkata)] TATA Iron and Steel Co. Ltd. V. CCE, Jamshedpur [2001 (138) ELT 940 (Tri-Kolkata)] 4. Credit taken on extra copy of Invoice. Non-Production of duplicate ....

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....appellants. The only dispute is that adequate evidence has not yet been submitted in support of such reversal. 8. Discrepancies in Dealer's Invoices, such as non-mention of certain details such as manufacture's details and invoice no. (No dispute regarding the duty paid nature and receipt of goods in the factory) 16,59,176/- Bajaj Tempo Ltd. V CCE, Pune [1999 (106) ELT 145 (Tribunal....

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....s factory and further utilization. We accordingly are of the view that denial of credit on the technical ground of non-production of duplicate copy of invoice could not result in denial of credit. As regards S.No. 5, 6 and 7, learned advocate fairly agrees that the credit would not be available to the appellant. As regards S.No. 8, we find that credit stand denied on the technical and proced....