2012 (8) TMI 860

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....NVAT credit on capital goods to the respondent by the lower appellate authority. The respondent has filed written submissions in support of the appellate Commissioner's decision. As required by this Bench, the appellant has filed a compilation of documents including copies of ER1 returns for the period of dispute, copies of invoices on which the CENVAT credit in question was availed and copies of ....

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....issues. Hence the present appeal of the Department. 3. On a perusal of the records, I note that it had been duly noted by the original authority that the assessee had been filing periodical returns with relevant invoices. The appellate authority also noted this factual position and rejected the Department's allegation that the assessee had suppressed material facts with intention to evade payme....