2008 (2) TMI 51

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....dent]-1. Heard both sides. 2. The appellant filed this appeal against the impugned order whereby demand was confirmed after denying credit in respect of capital goods on the following grounds :- (i) Duty paying documents were not submitted. (ii) Duty paying documents are not in favour of the appellant. (iii) Credit taken on original/extra copy of invoice. (iv) Credit availed on quad....

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....ion they lost the duty paying documents. The contention is that in some cases capital goods were coming in the name of their job worker actually the goods were used by the appellant in the manufacture of excisable goods. 5. The contention of the Revenue is that in respect of valid duty paying documents for the purpose of availing credit are duplicate copy of invoice and triplicate copy of Bill ....

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.... the same was availed on the strength of original/extra copy of invoice or quadruplicate copy of Bill of Entry is not sustainable. The demands of duty after denying the credit on these grounds is set aside. 8. In respect of denial of credit regarding which the appellant had not produced any duty paying documents or the documents produced by the appellant are not in their name. We find no merit ....