2015 (11) TMI 770

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.... For the Respondent : Mr. S. Ilangovan, Asst. Commissioner (AR) ORDER Per : ARCHANA WADHWA Vide the impugned orders, the lower authorities have denied the CENVAT credit availed on the capital goods wrongly as also CENVAT credit availed on the inputs, as on the day of their crossing the exemption limit and coming under the excise net. 2. Learned advocate submits that they are not challenging ....

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....e lower authorities as also on the ground that there is no evidence produced on record that the said inputs were available in the stock as on the day when they started paying duty. 4. It is seen that the appellants have subsequently produced the original invoice, and the lower authorities were bound to take note of. Further, the Commissioner (A) has observed that the appellants have only produced....